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Collection Information
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The Minnesota Department of Revenue collects tax debts and debts owed to other government agencies in Minnesota. As we collect these debts, the law:
- Authorizes us to use various tools or programs, known as enforced collection actions
- Provides certain rights to individuals and businesses we are collecting from
Select from the topics below to learn more about tax and other debts, collection actions, and payment options.
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We can take action any time you have late debt, regardless of your arrangements with us.
If you do not contact us to make arrangements to resolve your debt by the due date on bills or letters we send, we can take legal action to resolve your debt.
For more information, see Collection Actions.
The Minnesota Department of Revenue has the authority to collect debts owed to Minnesota state courts, colleges and universities, and other state, local, and county agencies. For more information, see Other Agency Debt.
We consider financial hardship the inability to pay for basic necessities. For more information, see Financial Hardship.
We may have business or professional licenses revoked or denied if we are collecting $500 or more in unpaid debt from you. Once you pay the debt, we will allow the licensing authority to reissue the revoked license. For more information, see:
You have many options available to resolve debts we are collecting from you. For more information and a listing of these, see Payment Options.
You have the right to request someone represent you during the collections process. In order to allow someone other than you to discuss your information with us, you must complete a Power of Attorney form. For more information on this process, see Who Can Represent You.
If someone has requested your assistance during the collections process, you need authorization to know and discuss their information. For more information and access to the proper forms, see Power of Attorney.
When a person dies owing taxes, their personal representative (executor) is responsible for filing missing returns and paying the tax debt with the assets from the estate. To collect tax debt, we must file a probate claim to receive money from the estate. For more information, see Probate and the Collection Process.
If you need additional assistance with your debt, we will work with you on existing options as described below.
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IF YOU:
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WE MAY:
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Experience financial hardship
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Reconsider collection action we have taken if you meet financial guidelines
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Claim you are exempt from collection
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Temporarily stop certain collection actions
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Request we remove penalty or interest
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Cancel penalty or the interest on the penalty if you show reasonable cause. Available for individuals and businesses.
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Ask us to cancel collection costs
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Cancel administrative costs added to the balance of a debt referred to us for collection
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Cannot pay in full all at once
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Allow you to pay your debt in installments over time with a payment agreement
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Experience hardship from a levy
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Reduce the amount of an existing wage, bank, or other levy
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Need a short suspension to recoup finances
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Temporarily stop collection actions on your debt
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Need a lien subordination
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Allow you to refinance your property if we hold a lien on it
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Need a partial lien release
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Detach a lien from property (home or equipment), but leave it attached to you until paid in full
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Wish to pay a reduced total in one payment
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Settle your debt for a reduced amount
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Had a refund taken for a spouse’s debt
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Return part of a refund to spouse not responsible for a debt
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Were unaware and not responsible for a spouse’s tax debt
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Remove a joint income tax debt from a spouse we determine isn’t responsible for it
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At the Minnesota Department of Revenue, we're dedicated to upholding your rights as a taxpayer.
If you have trouble resolving a tax issue and have exhausted all other administrative remedies, the Taxpayer Rights Advocate may be able to help. For more information, see Taxpayer Rights Advocate
