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Missing Returns and Commissioner Filed Returns
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As a part of the Minnesota Department of Revenue's mission, we contact individuals we believe are required to file a Minnesota return (Form M1, Individual Income Tax) when we do not receive one.
If you have a missing return, we may send you a Request for Missing Income Tax Return letter. In some cases, we may file a Commission Filed Return (CFR) on your behalf and send you a bill for the tax owed. You must still file your own return. For details, see Commissioner Filed Return (CFR).
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We believe you met the filing requirements for that year, but we have no record of you filing a return. You must either file a return or explain why you were not required to file that year.
You must file a missing return on paper and send it to the address listed on the Request for Missing Income Tax Return letter. Otherwise, we will file CFR on your behalf and bill you for the tax owed. If you need forms and instructions, see Find a Form.
Contact your employer. Otherwise, contact the IRS and request a wage and income transcript. This shows all income your employers and payers reported to the IRS. You can request this information from the IRS online or by mail.
We assess penalties and interest whenever you’re late filing a return or paying tax. For details, see Penalties and Interest for Individual Income Tax.
If we file a CFR or send you an assessment order, we’ll add the appropriate penalties and interest to what you owe.