PPFF: Preparer Paper Filing Fee (Revision 2025-04)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Schedule PPFF calculates the $5 preparer paper filing fee. It reports the number of paper-filed Forms M1, M2, M3, M4, and M8 and the total fee due.
Who files this form
Schedule PPFF is for tax preparers who are required to file Minnesota returns electronically but file original returns on paper that could have been filed electronically. The fee is $5 for each such return.
You must e-file Minnesota tax returns if you are in the business of preparing returns and expect to prepare more than 10 Minnesota returns this year. This also applies to preparers located outside Minnesota.
The requirement does not include returns prepared for the Homestead Credit Refund, amended Individual Income Tax returns, or returns filed with other states. Count returns prepared by all employees and all business locations toward your business total.
What you'll need
Have the following information ready to complete Schedule PPFF:
- Your name, Social Security Number or Minnesota Tax Identification Number, current home address, and filing period.
- Your Preparer Tax Identification Number (PTIN) and business name, if applicable.
- The number of paper-filed Forms M1, M2, M3, M4, and M8.
If you employ more than one preparer, attach their PTINs. If you have more than one employee, attach the number of paper forms corresponding to each PTIN.
How to file
Enter the paper-return counts on line 3, add lines 3a through 3e on line 4, and multiply line 4 by $5 to calculate the total due on line 5.
Mail Schedule PPFF and required attachments to:
Minnesota Department of Revenue
PO Box 64598
St. Paul, MN 55164-0598
You must mail the schedule and attachments regardless of how you pay. Payment options are:
- Bank account: Go to www.revenue.state.mn.us, search for “make a payment,” and choose Bank Account. The department does not charge for this service.
- Credit or debit card: Search the same website for “make a payment” and choose Credit or Debit Card. A third party processes the payment and charges a fee.
- ACH credit transfer: Arrange payment through your financial institution. Search the department website for “ACH Credit.”
- Check or money order: Pay by mail with the form. Make the check payable to “Minnesota Revenue” and print the last four digits of your Social Security Number or Minnesota Tax Identification Number in the check’s memo line.
Common mistakes
- Paying electronically but not mailing the schedule: The instructions specifically remind you to mail Schedule PPFF and required attachments regardless of how you pay.
- Completing the schedule without reviewing the instructions: The form tells you to read the instructions before completing it.
Questions people ask
How much is the paper-filing fee?
The fee is $5 for each original return filed on paper that could have been filed electronically, if you are required to e-file.
Does the e-filing requirement apply to preparers outside Minnesota?
Yes. The requirement also applies to preparers located in other states who are in the business of preparing returns and expect to prepare more than 10 Minnesota returns this year.
Do employees and separate business locations count together?
Yes. Your business as a whole is the preparer. Include returns prepared by all employees and all business locations in the total.
Can I pay online instead of sending a check?
Yes. You can pay from a bank account or by credit or debit card through the payment options at www.revenue.state.mn.us. You must still mail Schedule PPFF and required attachments.