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Last Updated: 8/17/2018

Revenue Recapture

The Revenue Recapture program allows the Minnesota Department of Revenue to take (“recapture”) your individual tax refunds or other payments and apply them to debts we're collecting for other agencies or for the federal government. (See Minnesota Statutes, section 270A.03 and section 270C.41.) If we recaptured your refund, we will deduct a $15 fee for each claim it applies to.

​Refunds and payments we can take

​Debts we can apply refunds and payments to (in this order)

​Minnesota income tax refunds and payments

  1. State taxes
  2. ​Child support
  3. Court-ordered criminal restitution
  4. ​Debts owed to a hospital or ambulance services (See ​Debts for Medical Services.)
  5. Debts to other Minnesota agencies
  6. Debts to government agencies from other states
  7. Federal taxes
​Political Contribution Refund
​Homestead Credit Refund for Homeowners
​Renter's Property Tax Refund
​Lottery winnings over $600
​Sustainable Forest Incentive Act payments
​Awards from the Joint House-Senate Subcommittee on Claims

Nonliable Spouse

If we recaptured your joint state refund for a debt owed only by your spouse, you as the "nonliable spouse" may request your share directly from the claimant agency. The agency's name, address, and contact phone number are listed on the Revenue Recapture notice we sent you. (See Your Individual Income Tax and Homestead Credit Refund and Renter's Property Tax Refund.)

Your Rights

The agency filing the claim for your refunds or payments must send you a written notice within five days after it notifies us of the claim. You have the right to contest the validity of the claim by sending a written request for a hearing to the agency within 45 days after receiving the notice. However, this right does not apply if either of the following are true:

  • You previously litigated the debt's validity or raised issues about it at a hearing.
  • We did not receive a timely request for a hearing.