# Minnesota · Corporation — Annual Report Filing Requirements by State for LLCs and Corporations

For Minnesota · Corporation, state is Minnesota; entity type is Corporation; filing frequency is Annual; deadline is by December 31 of each calendar year; late penalty is After administrative dissolution, filing a renewal complying with section 5.34 and the $25 fee with the secretary of state: (1) returns the corporation to good standing as of the date of the dissolution, recorded from its source on 2026-08-31.

- **state:** Minnesota _(our reading, not quoted from the source)_
- **entity type:** Corporation _(our reading, not quoted from the source)_
- **filing frequency:** Annual _(our reading, not quoted from the source)_
- **deadline:** by December 31 of each calendar year _(verified: appears in the quote below)_
- **late penalty:** After administrative dissolution, filing a renewal complying with section 5.34 and the $25 fee with the secretary of state: (1) returns the corporation to good standing as of the date of the dissolution _(verified: appears in its own passage below)_
- **dissolution consequence:** the secretary of state must issue a certificate of administrative dissolution _(verified: appears in its own passage below)_

## What the source says

> (b) Each calendar year beginning in the calendar year following the calendar year in which a corporation incorporates, the corporation must file with the secretary of state by December 31 of each calendar year a renewal containing the information listed in subdivision 2.

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### state

> 302A.821 MINNESOTA CORPORATE RENEWAL.

### filing frequency

> § Subdivision 1.Annual renewal. (a) The secretary of state may send annually to each corporation, using the information provided by the corporation pursuant to section 5.002 or 5.34 or the articles of incorporation, a notice announcing the need to file the annual renewal

### late penalty

> (c) After administrative dissolution, filing a renewal complying with section 5.34 and the $25 fee with the secretary of state: (1) returns the corporation to good standing as of the date of the dissolution;

### dissolution consequence

> (b) If the corporation has not filed the renewal during any calendar year, the secretary of state must issue a certificate of administrative dissolution and the certificate must be filed in the Office of the Secretary of State.

## Source

- https://www.revisor.mn.gov/statutes/cite/302A.821

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Annual Report Filing Requirements by State for LLCs and Corporations](https://referencesource.org/state-annual-report-filing-requirements/).