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Last Updated: 1/27/2016

Requesting an early audit

The Minnesota Department of Revenue usually has 3 1/2 years after you file to audit your income tax return and assess any additional taxes.  In some situations-such as bankruptcy, death or dissolution of a business-you can request an early audit.  This reduces the time limit to 18 months from the date of your request.

Who can request an early audit?

The following individuals or business may request an early audit:
  • Personal representative or administrator for a deceased taxpayer, if the request is made during the estate administration period (This applies only to income tax returns; you can't request an early audit of Form M706, Estate Tax Return).
  • Bankruptcy trustee for an individual or business.
    • Corporation or mining company:
      • that is dissolving,
      • begins or completes the dissolution by the end of the 18 month period.

How do I request an early audit?

Complete Form M22, Request for Early Audit of Minnesota Income Tax Returns, and file it with your final income tax return.  Do not file it before the return.

Be sure you complete and file your request as directed.  Mail your request and final tax return to the proper address; as listed below and in the Form M22 instructions:

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
Corporations or corporate bankruptcies:
Minnesota Department of Revenue
Mail Station 5130
St. Paul, MN 55146-5130
Mining companies:
Minnesota Department of Revenue
230 1st Street South, Suite 102
Virginia, MN 55792

If you need help filing your request:

Contact the department by email, as listed below.

Individuals and Individual bankruptcies
Email: indinctax@state.mn.us 

Estates, Trusts, Corporations, and Corporate bankruptcies
Email: businessincome.tax@state.mn.us