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Last Updated: 11/8/2017

Abatement Information

​If you feel the Minnesota Department of Revenue has assessed a penalty against you that is not valid, you may request an abatement, which cancels or eliminates the penalty.  

How can I request an abatement? 

Send us a written request for an abatement. We must receive it within 60 days of the date we mailed you notification of a penalty. Your request must explain why you feel you have a reasonable cause for filing or paying late. Reasonable cause is defined as one of the following:

  •  An event or circumstance that is beyond your control prevented you from filing or paying on time.
  •  You received erroneous advice in writing from a Minnesota Department of Revenue employee. 

You must include all of the following information:

  •  Your company name, address, and phone number
  •  Your Minnesota Tax ID Number
  •  The tax periods involved
  •  A written explanation of the reasons your tax return or payment was late and why you feel the penalty should be abated

We will consider the following factors:

  •  Was your request received within 60 days of when we mailed you notification about a penalty?
  •  Is this the first time a penalty has been assessed on your account?
  •  Does your request show a reasonable cause for not filing or paying on time?
  •  Have we made the information available to you to file your returns or make deposits in a timely manner?
  •  Did you receive erroneous advice in writing from an employee of the Department of Revenue?

 How can I send my abatement request to you?

  •  e-Services:  Log in to e-Services and access the Correspondence tab. Then:

1. Choose View Messages and then Send Message.

2. For message type, choose Account Type Question. For Account, select Withholding Account.

3. Select the filing period you are requesting the abatement for and enter Abatement Request for the Subject.

4. Use the Message section to put your request in writing. Choose Send Message.

  •  Email: withholding.tax@state.mn.us
  •  Mail:  Minnesota Department of Revenue
               Withholding Tax Division
               Mail Station 6501
               St. Paul, MN 55146-6501

We will respond to your request within 4 to 6 weeks. If we deny your request for an abatement, you have 60 days to appeal our decision to the Department of Revenue or to the Minnesota Tax Court. The denial letter will include instructions on how to appeal.