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.