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Last Updated: 12/14/2017

Penalties and Interest

​The Minnesota Department of Revenue may assess penalties and interest if you are late filing your annual MinnesotaCare tax return, paying your tax, or making a quarterly or monthly estimated payment. 

The table below shows the penalties and interest we may assess, when they apply, and the rate or amount for each type. 

If you:​

​We will assess:

​The rate or amount will be:

do not pay your tax due by March 15​ ​a Late Payment penalty ​5% of any unpaid tax for each 30-day period (full or partial) that your payment is late, up to 15%
do not file your annual return by March 15​ ​a Late Filing penalty ​5% of any unpaid tax
​do not file your annual return within 30 days after we sent a "demand to file" letter ​an Extended Delinquency penalty 5% of any unpaid tax or $100, whichever is greater, in additional to any other late-filing penalties
​are required to make electronic payments but paid by check ​a Payment Method penalty ​5% of any payments that were not made electronically
do not pay your tax due by March 15 ​Interest (rate is determined yearly) ​​for 2018, 4% of the unpaid tax and penalty from the return due date until the tax is paid
underpaid your monthly or quarterly tax estimated payment​ ​Interest on Underpaid Deposits (rate is determined yearly) ​for 2018, 4% of the underpaid deposits

For due dates and more information on filing your MinnesotaCare tax return or calculating estimated payments, see Due Dates for Filing and Paying MinnesotaCare Tax.

Abatement of Penalties

Penalties can be abated (that is, cancelled or reduced) if circumstances beyond your control prevented you from filing or paying taxes on time. For more information about requesting a penalty abatement, see MinnesotaCare Tax Abatement Information.