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Last Updated: 7/16/2018

Frequently Asked Questions

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Related Information

Collections > Topic > Commissioner Filed Returns

  • What do I do if the amount the Commissioner Filed Return (CFR) says I owe is incorrect?Back to top

    You should file your own return to replace the CFR.

  • Where can I find tax return forms for previous filing years?Back to top

    For Individuals: Go to the Individual Income Tax page on our website and select Forms and Instructions. There is a link to previous years’ forms.

    For Businesses: Go to the Business Tax page on our website. Select the tax type for the form you need, then select Forms and Instructions. If the form you need is not available there, use the Contact Us information on that page to ask us for the form.

  • Do members of Native American tribes need to file and pay income tax returns?Back to top

    Yes, if you

    • earned any income from non-reservation sources
    • do not reside on the reservation, even if your income is from reservation sources.