Form AFF Affiliations for Combined Returns - Minnesota

What Is Form AFF?

This is a legal form that was released by the Minnesota Department of Revenue - a government authority operating within Minnesota. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form AFF?
A: Form AFF stands for Affiliations for Combined Returns.

Q: What is the purpose of Form AFF?
A: The purpose of Form AFF is to determine the affiliations between different entities for the purpose of filing combined tax returns in Minnesota.

Q: Who needs to file Form AFF?
A: Entities that are required to file combined tax returns in Minnesota need to complete Form AFF.

Q: What does 'affiliation' mean in this context?
A: In this context, 'affiliation' refers to the relationship between different entities, such as parent-subsidiary relationships or common ownership.

Q: Is Form AFF required for individual taxpayers?
A: No, Form AFF is only required for entities that file combined tax returns in Minnesota.

Q: Are there any penalties for not filing Form AFF?
A: Yes, failure to file Form AFF when required may result in penalties, such as monetary fines.

Q: Can I file Form AFF electronically?
A: Yes, Form AFF can be filed electronically using the Minnesota e-Services system.

Q: What information is required on Form AFF?
A: Form AFF requires information about the entities involved, their ownership structure, and details of any affiliated corporations.

Q: When is the deadline to file Form AFF?
A: The deadline to file Form AFF is generally the same as the deadline for filing the combined tax return, which is typically the 15th day of the fourth month after the end of the tax year.