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Last Updated: 1/13/2017

Revenue Recapture

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​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

  • Qualifying agencies may include a Minnesota:

  • state agency
  • regent of the University of Minnesota
  • district court
  • city or county
  • public agency responsible for:
    • enforcing Child support
    • collecting court-ordered restitution
    • administering low-income housing programs
  • Municipally owned or non-profit hospital that leases hospital space from a city or county
  • Private ambulance services governed by chapter 144E

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:

  • Agency’s name and FEIN
  • Address
  • Contact Information:
    • First and last name
    • Title
    • Phone number
    • email
  • Type of Agency (City, county, etc.)
  • Qualifying factors
  • Type of debts

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
     

Debt Priority

Refund payments apply in the following order:

  • Tax debts
  • Child support
  • Court-ordered restitution
  • Health care
  • Other debt (based on claim date)

See Minnesota Statutes 270A.10

 

Revenue Recapture Fact Sheet 5