How will the Department collect the paper filing fee?
Payment will be sent to the department by preparers in two installments. A payment voucher will be posted on the department’s web site at http://www.taxes.state.mn.us. The first installment will be due on or before June 15th for paper returns filed through April 15th. The second installment will be due on or before January 15th for paper returns filed through December 31st.