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Last Updated: 2/23/2018

Commissioner Filed Return (CFR)

The Minnesota Department of Revenue may file a Commissioner Filed Return (CFR) if we do not receive a tax return from you. If you received a CFR, we previously notified you of a missing Minnesota withholding tax return. You did not file the return or contact the department to explain why you are not required to file. Therefore, we filed a return for you. We determined the tax amount using available information. (See Minnesota Statute 270C.33, subdivision 3). 

The CFR is considered correct, and it does not satisfy your obligation to file your own return.

What do I need to do?

You must do one of the following by the due date on the letter to avoid collection action:

  • File your withholding tax return and pay if there is an amount due.
  • Contact us and explain why you are not required to file.

Can I appeal the CFR?

If you believe we filed the CFR in error, please contact us. If your concerns are not resolved, you may appeal to the Minnesota Tax Court within 60 days of the Notice Date on the CFR (found on the first page).

For more information on appealing to tax court, go to the Minnesota Tax Court website or contact them directly: 

Mail: Minnesota Tax Court
         Minnesota Judicial Center, Suite 245
         25 Rev. Dr. Martin Luther King Jr. Blvd.

         St. Paul, MN 55155 

Phone: 651-539-3260 

Fax: 651-297-8737

Email: info@taxcourt.state.mn.us 

Note: Any communication you have with the Department of Revenue does not change the appeal deadline for the CFR.