Provider, Hospital, And Surgical Center Taxes Instructions - Minnesota Department Of Revenue - 2017 Page 5

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How to File Your Annual Return
Line-By-Line Instructions
• sales of prescription eyewear and hearing
Your 2017 MinnesotaCare tax return
aids
is due March 15, 2018. File your
A worksheet is available on the last
• ambulance services, except volunteer am-
return using our e-Services system
page of this booklet to help prepare
bulance services
starting January 22, 2018.
your return information. You’ll
• health and fitness classes prescribed as
need this information when you
Information You Will Need to
part of a course of treatment
electronically file your return.
File Your Return
• services provided to other health care
providers
MinnesotaCare tax returns are filed electron-
Gross Receipts
ically online using our e-Services system
Gross receipts include amounts you re-
Enter your gross receipts, including Min-
or by phone using our automated phone
ceived as:
nesotaCare tax charges, you received during
system. Before you can file your return, you
• performance bonuses and supplemental
the year for patient services you provided in
will need the following:
payments received from insurers
Minnesota. If you provided services outside
• your username (or Minnesota Tax ID
Minnesota, see Revenue Notice #01-09,
• settlement adjustment payments from
Number, if filing by phone) and password
which is available on our website.
Medicare and other insurers
• dates and amounts of the MinnesotaCare
• gifts, contributions, and donations used
Include all your receipts for health care
estimated tax payments you made during
for health care services
services, including those that are exempt
the year
from tax. The exemptions will be subtracted
• total gross receipts received during the
Educational Institution
from your gross receipts on the exemption
year
Health Care Services
lines of your return.
If you are a health care service of a public
• amounts for each exemption you are
What to Include
or private educational institution, include in
claiming
Gross receipts include amounts you re-
gross receipts only the following amounts:
• if you are making a payment with your
ceived from:
return, your bank’s nine-digit routing
• fees for services paid directly by patients
• patients or patients’ insurers, includ-
number and bank account number
or patients’ insurers
ing MinnesotaCare tax charges, finance
See the Line-By-Line Instructions on this
• fees for extended coverage
charges, and fees for missed appoint-
page for help calculating your gross receipts
Do not include in gross receipts amounts
ments
and exemptions.
designated for student health care services
• government agencies, including federal,
that are paid from any of the following:
You must be registered for the appropri-
state, and county programs, for health
ate MinnesotaCare tax (Provider, Hospital,
• student activity fees
care services provided
or Surgical Center Tax) in order to file a
• student health care service fees included
• health care plans of federal, state of Min-
return. To register or update your business
in student activity fees
nesota, and Minnesota local government
information, log in to e-Services or contact
employees
• allocations from the institution’s budget
Business Registration (see page 1).
for your health care service
• nursing home residents or their insurers
To File Online
• grants
• staff model health maintenance organiza-
Go to our website at
tions, reported on Form 1099
Collection and Other Fees
mn.us and log in to e-Services.
• funds for research designated by the do-
If you receive payments from sources that
You will need Internet access with a browser
nor for costs of health care services that
keep a fee before paying you, include in
that supports 128-bit encryption, such as
are part of the research
gross receipts the total amount before any
Internet Explorer 8.0 to 11.0, Firefox 3.0 or
• home health agencies
fees were deducted.
higher, Google Chrome, or Safari 5.X.
Gross receipts include amounts you re-
Common entities that retain a fee before
To File by Phone
ceived for:
remitting payment include:
If you do not have Internet access, call
• legend and nonlegend drugs and gases
• collection agencies
1-800-570-3329 to file using our automated
included in health care services
• credit card processing vendors
phone system. Follow the prompts for a
• medical supplies and equipment included
• patient financing companies
business to file a MinnesotaCare Provider
in health care services or sold to someone
Tax, Hospital Tax, or Surgical Center Tax
Any fees retained by these entities must be
to whom you have provided health care
Return.
included in gross receipts.
services
After each entry, the system will verify the
• patients’ room and food
amount you entered. You’ll be able to make
• diagnostic, therapeutic, and laboratory
any corrections before you continue to the
services
next step.
• outpatient services, including physical
You will be given a confirmation number
rehabilitation and counseling for mental
and a time/date stamp when your return has
health conditions
been successfully filed. If you hang up be-
fore you receive a confirmation number, the
• preventative and x-ray services
5
information you entered will not be saved
Continued
and your return will not be filed.

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