AFF: Affiliations for Combined Returns (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Form AFF, Affiliations for Combined Returns, identifies the designated filer and corporations with nexus in Minnesota for a combined return. It lists their names, mailing addresses, federal employer identification numbers, Minnesota tax ID numbers, and abbreviations use
What you'll need
Have these documents and details ready for the 2024 Form AFF:
- The designated filer’s name and mailing address.
- Each listed corporation’s name and mailing address.
- The abbreviations used on Forms M4A and M4T, federal employer identification numbers (FEINs), and Minnesota tax ID numbers.
- Forms M4A and M4T, so you can list corporations in the same order.
Attach a copy of federal Form 851 and a list of any other corporations whose income is included on Form M4I, line 1a. Attach additional Forms AFF if needed.
Common mistakes
Follow these reminders printed on Form AFF:
- Put the designated filer’s name and address in block B1.
- Beginning with line B2, list only corporations with nexus in Minnesota.
- Keep corporations in the same order as on Forms M4A and M4T.
- Include a Minnesota tax ID number for each corporation.
- Attach a copy of federal Form 851 and a list of any other corporations whose income is included on Form M4I, line 1a.
- Attach additional forms if you need more space.
Questions people ask
Where do I enter the designated filer’s information?
Enter the designated filer’s name and address in block B1. The form refers you to “Filing a Combined Return” in the M4 instructions.
Which corporations should I list beginning with line B2?
List only corporations with nexus in Minnesota, in the same order as they appear on Forms M4A and M4T.
Does every corporation need a Minnesota tax ID number?
Yes. The form states that each corporation must have a Minnesota tax ID number.
What if I need more space?
Attach additional forms if necessary.