AFF: Affiliations for Combined Returns (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota’s 2025 Form AFF, Affiliations for Combined Returns, identifies the designated filer and lists corporations with nexus in Minnesota. It records their names, mailing addresses, abbreviations used on Forms M4A and M4T, federal employer identification numbers (FEINs), and M
Who files this form
The 2025 Form AFF lists affiliations for a Minnesota combined return. It identifies the designated filer and, beginning with block B2, corporations with nexus in Minnesota.
The form refers you to “Filing a Combined Return” in the M4 instructions.
What you'll need
Have these records and details ready:
- The designated filer’s name and mailing address.
- Each listed corporation’s name, mailing address, abbreviation used on Forms M4A and M4T, FEIN, and Minnesota tax ID number.
- 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 necessary.
Common mistakes
- Putting the designated filer’s name and address anywhere other than block B1.
- Listing corporations without Minnesota nexus in block B2 or later blocks.
- Listing corporations in a different order than on Forms M4A and M4T.
- Leaving out a corporation’s Minnesota tax ID number. Each corporation must have one.
- Forgetting to attach federal Form 851 and the list of any other corporations whose income is included on Form M4I, line 1a.
Questions people ask
Where do I enter the designated filer’s information?
Enter the designated filer’s name and mailing address in block B1.
Which corporations should I list beginning with block B2?
List only corporations with nexus in Minnesota, in the same order as on Forms M4A and M4T.
Does each 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.
What attachments does Form AFF require?
Attach a copy of federal Form 851 and a list of any other corporations whose income is included on Form M4I, line 1a.