Border City Enterprise Zone Tax Credit Program
As a designated Minnesota border city, Moorhead offers a fully refundable income tax credit to help businesses offset a portion of their Minnesota workers' compensation insurance cost.
This program is available to all eligible Moorhead businesses that:
- File Minnesota income taxes, and
- Pay workers' compensation insurance.
Receive a 30% tax credit—up to $40,000 per business.
How to Apply
Log In or Create an Account
- Use your existing login from last year.
- New applicants, create an account and save your login for future use.
Complete the Application - Fill in or update
- Business information
- Employee data
- Department of Revenue (DOR) Information Sharing Form
- DEED Demographic Survey (via provided link)
Submit the Application - After submitting, you'll get an email requesting:
- Workers comp audit statement
- DOR's tax clearance letter
- Franchise agreement (if applicable)
Respond to Follow-Up - Provide any addition info or clarification, if requested.
Review Process
City Review
- Confirms all info and documents match and meet state standards
- Enter credit amount (30%; up to $40,000)
- Priority given to complete applications submitted by December 1, 2025
- Portal closes on February 1, 2026
State Review - DOR & DEED review uploaded documents for program compliance.
Final Step - Business receives an email with a link to the signed Enterprise Zone Credit form