Estimated Payment Record: 2026 Estimated Payment Record (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
The 2026 Estimated Tax Payment Record is a worksheet for tracking Minnesota estimated tax payments and any 2025 refund applied to your 2026 estimated tax. It records payment dates, amounts, and check or confirmation numbers to help you prepare your 2026 Form M1. Keep it with your
When it's due
For tax year 2026, the payment record lists these estimated tax installment due dates:
- First installment: April 15, 2026.
- Second installment: June 15, 2026.
- Third installment: September 15, 2026.
- Fourth installment: January 15, 2027.
Line 7 also says that if you file your 2026 Form M1 after April 15, 2027, and made a payment for 2026, enter that amount on line 7.
What you'll need
To complete the payment record, have these details available:
- The amount from line 30 of your 2025 Form M1, if you applied a 2025 refund to your 2026 estimated tax.
- The check or confirmation number, payment date, and amount for your payments.
Keep the completed payment record with your 2026 tax records. If a tax preparer completes your 2026 return, give them a copy.
How to file
Do not send this worksheet with your return. It is a payment record for your convenience. Keep it for your records and use it when preparing your 2026 Form M1.
Add lines 1 through 5 in column C and enter the total on line 6. Then add lines 6 and 7 in column C. Enter that total on line 8 and on the Minnesota estimated tax line of your 2026 Form M1.
Common mistakes
Do not include these payments in this record:
- Payments to the United States Treasury for federal taxes.
- Payments for balances due on previous years’ Minnesota income tax returns.
- Payments made on an audit report or amended return.
- Payments for penalties or interest.
Update the record as you make payments. Keep it with your 2026 tax records rather than sending it with your return, and give your tax preparer a copy if they prepare your return.
Questions people ask
Which tax year does this payment record cover?
The worksheet is titled “2026 Estimated Tax Payment Record.” Use it when preparing your 2026 Form M1 and keep it with your 2026 tax records.
Where do I record a 2025 refund applied to 2026 estimated tax?
Enter it on line 1, using the amount from line 30 of your 2025 Form M1.
Do I send this record with my tax return?
No. Keep it for your records. If a tax preparer completes your 2026 return, provide them with a copy.
Where can I get help with estimated tax questions?
Visit www.revenue.state.mn.us, email individual.incometax@state.mn.us, or call 651-296-3781 or 1-800-652-9094. You can also write to:
Minnesota Department of Revenue
Individual Income Tax and Withholding Division
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510