Yes. Minnesota State Department of Revenue (DOR) requires electronic submission of 1099 even if there was no state withholding.
Yes, but filing 1099 forms directly with the Minnesota Department of Revenue is required.
You must file the required 1099 forms even if there is no state tax withholding.
No. You don’t have any additional filing requirements for the State of Minnesota.
The e-filing due date for the Form 1099 is the last day of January.
The state of Minnesota accepts the 1099 information on CD or in PDF format. However, if you are submitting more than 10 or more 1099s, you must e-file them.
The Minnesota Department of Revenue may assess a $50 penalty each time if you do not provide your employee a 1099, or if you provide a false or fraudulent 1099. The maximum penalty is $25,000 per year. https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.