The Minnesota Department of Revenue expects full payment of debts. Payment in full stops the accrual of penalty and interest on the debt as well as any
enforced collection action already occurring. At any time, voluntary payments can be made towards an established or estimated debt. Payment in full is the preferred method of paying a debt. The department offers many ways for a taxpayer or debtor to pay their delinquent debt.
NOTE: Not all of the payment options are considered
secured funds.
The payment options listed below are for both tax and
other agency debts referred to the department.
Payment in Full
One-time electronic funds transfer (EFT)
A taxpayer or debtor may request the department to electronically withdraw full payment from a checking or savings account on a specified date. The withdrawal can be set 60 days before the payment is transferred from the account. A taxpayer or debtor must contact the department to setup an EFT, and the department will send a confirmation letter. The department can be reached at 651-556-3003, 1-800-657-3909 or TTY at 711.
Credit and debit card payment
A taxpayer or debtor may make a credit or debit card payment for individual income taxes, business taxes or
other agency debt by visiting the
payMNtax website or calling 1-855-9-IPAY-MN (1-855-947-2966) Monday - Friday from 7 a.m. - 7 p.m. CT. A taxpayer or debtor who makes voluntary partial payments towards a balance due does not have a payment agreement with the Minnesota Department of Revenue.
Value Payment Systems LLC processes the department's credit and debit card payments. Value Payment Systems LLC calculates a convenience fee on the amount paid before authorizing payment. The fee can be calculated in advance using the
payMNtax.com Convenience Fee Calculator.
Note: For help with a credit card payment, please contact Value Payment Systems at 1-888-877-0450 and select option 1 (live operator) from Monday - Friday, 7 a.m. - 7 p.m. CT.
Bank wire transfer
A taxpayer or debtor may transfer funds from a bank account directly to the department’s account. Instructions on how to make a bank wire transfer must be obtained by contacting the department at 651-556-3003, 1-800-657-3939 or TTY at 711.
e-Services
Taxpayers and debtors can make individual income and other agency debt
payments using e-Services. Making a payment for an individual will require either a letter ID or Social Security number and banking information. Funds associated with any foreign banks are not accepted.
Businesses must
log in to e-Services to make a payment. Businesses will need the Minnesota tax ID number, password and banking information to make a payment. Payments can be made electronically using
e-Services.
With e-Services, payments are withdrawn from the bank account through direct debit. The latest technology is used to ensure information provided is safe and secure.
For individuals, e-Services can be used to make payments on:
- Income tax returns.
- Quarterly individual income estimated taxes.
- Extension payments.
- Individual use tax payments.
- Taxes due resulting from amending previous filed returns.
- Tax debts from previous years.
- Bills received from the department.
- Court, school, and other agency debts.
Non-EFT
The department also accepts cash, check, money order and cashier’s checks as a form of payment. All payments can be made in person at the department's 600 North Robert Street, St. Paul, MN location. The cashier in the lobby will accept all payments. Cash payments must be made in person. All other payments may also be mailed to the department using the address listed on the letter received.
Loan
A taxpayer or debtor may obtain a loan from a lending institution to pay the full amount.
Payment Agreements and Partial Payments
The full amount of a debt is expected to be paid to the department. The department will charge penalty and interest on past due taxes. The department will also continue the use of enforced collection action when appropriate to collect no more and no less than what debt is owed. If the full amount of the debt cannot be paid at one time, the department offers the following ways to pay in partial payments:
- Once the department issues a bill for the debt a payment agreement can be set up. A $50 nonrefundable fee is assessed to enter into a new payment agreement for a tax debt. Have the bank account and routing numbers available before setting up the agreement. The department's decision to grant payment agreements is based on a debtor's financial situation. The department reserves the right to reject any payment proposals.
- Any of the methods in the Payment in full section can be used to make a partial payment in addition to payments being made through a payment agreement, except for a one time EFT. A payment agreement must be established to avoid enforced collection action if partial payments are needed to pay a debt.
Only individuals, including assessed officers, can set up a payment agreement online. Corporations, partnership businesses or sole proprietors with business debt cannot utilize this service and must make arrangements by calling the department.
Special Situations
The department recognizes that some situations do necessitate other payment options. In those situations, use the links below to go to more detailed information about the specific situations:
