The Minnesota Department of Revenue is authorized to take (intercept or recapture) a taxpayer’s refund and apply it to outstanding debts.
Revenue Recapture is authorized by statute and the Revenue Recapture Administrative Rules. It is managed by the Revenue Recapture Program within the Collection Division.
Agencies using Revenue Recapture must:
Meet the requirements to participate.
Protect private taxpayer information.
Provide notice to debtors when a claim is filed.
Maintain accurate claim balances and agency contact information.
Contact the Revenue Recapture Program
Claimant agencies may contact the Revenue Recapture Program by:
Apply for Revenue Recapture
Qualifying agencies may include a Minnesota:
regent of the University of Minnesota
city or county
public agency responsible for:
Municipally owned or non-profit hospital that leases hospital space from a city or county
How to Apply:
1. Review Review Minnesota Statutes, section 270A to determine if your agency may qualify.
2. Contact the Contact the Revenue Recapture Program by email for approval or additional information.
Provide the following information:
We will contact you within two business days.
Qualifying Refunds and Payments
The following refunds and payments are applied to Revenue Recapture claims:
Individual income tax refunds
Property tax refunds
Political contribution refunds
Lottery winnings of $600 or more
Sustainable forest tax payments
Awards from the joint legislative subcommittee on claims
Refund payments apply in the following order:
See Minnesota Statutes 270A.10
Revenue Recapture Fact Sheet 5