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Last Updated: 1/27/2016

Reporting federal changes

​If the IRS makes any change or correction to your federal tax, or if you file an amended federal return, you must report it to the Minnesota Department of Revenue within 180 days.  The department may recompute or reassess the tax due within one year after you have notified us.

You may notify us in one of the following ways:

  • file an amended state return if the IRS adjustments affect your Minnesota return, or if you file an amended federal return; or
  • submit a letter to us that explains why the IRS changes do not affect your Minnesota return.

If you do not report federal tax changes within 180 days as outlined above:

  • you are subject to a penalty equal to 10 percent of any additional tax due; and
  • it increases the period of time during which we may make adjustments to your Minnesota return.

When reporting federal changes:

  • Mail your amended Minnesota return or explanation to the department.  Enclose a copy of the IRS correction notice or your amended federal return.
  • If you believe any changes made by the IRS are wrong please explain why on a separate sheet.

Where do I send federal changes?

Use the appropriate address listed below, depending on what type of tax return was changed by the IRS or amended by you.
 
Individuals:
Minnesota Department of Revenue
Mail Station 7703
St. Paul, MN 55146-7703
Individual bankruptcies, estates, and trusts:
Minnesota Department of Revenue
Mail Station 4113
St. Paul, MN 55146-5130
Mining companies:
Minnesota Department of Revenue
230 1st Street South, Suite 102
Virginia, MN 55792