The following Minnesota Business Corporations forms are available in pdf. Use the following form to register a Minnesota Business Corporation.Before doing so, complete federal Form 1120-S and supporting schedules. To form a corporation in Minnesota, you must file articles of incorporation with the Secretary of State and pay a filing fee. Names of the corporation or other business entity must be identical (in spelling and punctuation) to the legal name already on file with the Secretary of State. Corporation Franchise Tax applies to companies that file annual federal income tax returns as C corporations and meet at least one of the following: