Border City Enterprise Zone Tax Credit Program

As a designated Minnesota border city, Moorhead offers existing businesses an income tax credit to reduce a portion of their Minnesota workers' compensation insurance expense.

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Program Overview

Moorhead's primary Border City Enterprise Zone Credit program rebates a portion of workers compensation insurance expense for Moorhead businesses. Participating businesses apply each year to receive an income tax credit.

To qualify for this program, a business must fit the following criteria:

You are a Moorhead business and pay Minnesota workers' compensation insurance.
You are not exempt from paying Minnesota income tax.
You can obtain your latest audit statement from your local insurance agent (or letter from a group HR insurance provider proving the expense) as supporting documentation.
You are not a facility of which the primary purpose is one of the following: provision of recreation or entertainment, private golf course, country club, massage parlor, tennis club, skating facility (including roller skating, skateboard & ice skating), racquet sports facility (including handball or racquetball court), hot tub facility, suntan facility, or racetrack

Applicants follow these steps:

Step 1: Applicant applies for the tax credit and provides supporting documentation to Moorhead Economic Development using the online application link published on the program's web page.

Step 2: Applications are reviewed by local and state entities. Businesses may be contacted for further clarification, if necessary.

Step 3: Upon satisfactory review, the Department of Employment and Economic Development (DEED) issues the Enterprise Zone Credit Form (EZC Form).

Step 4: Business receives an email notification that their form is available to download from this site.

Step 5: Business files the EZC Form with their Minnesota tax return. This is a refundable credit.