Collection Information

Recognizing the financial impact of COVID-19, we have temporarily stopped issuing new:

• Levies to your bank account, wages, or other income
• Professional license revocations
• Sales tax permit revocations
• Seizures of property

Relief Options

If you need additional assistance with your debt, we will work with you on existing options as described below.

We consider financial hardship the inability to pay for basic necessities. This may include:

• Electricity/Heat
• Food
• Medication
• Rent/Mortgage
• Water/Utilities
• Previously issued payroll checks you cannot honor

Based on statutory requirements, we will continue to take action to collect tax debts or other debts referred to the department. These include, but are not limited to:

• Issuing subpoenas to gather information for debt collection

• Filing liens to ensure we can collect debt over time or if you sell property

• Assessing personal liability for business debt and successor liability for acquiring a business with debt

• Filing probate and bankruptcy claims

• Taking lottery winnings to pay debt

• Using a government payment to you to pay the debt, such as:

  • Federal income tax refunds or other federal payments

  • Minnesota and Wisconsin tax return refunds

  • Other state tax refunds or payments

Note: We will not use COVID-19 economic impact payments issued by the IRS to pay your tax or other debt. See FAQs for Individuals for details about these payments.

We can take action any time you have late debt, regardless of your arrangements with us.

If you do not contact us by the due date on bills or letters we send, we can take more aggressive steps to collect your debt.

For more information, see Collection Actions.

The Minnesota Department of Revenue has the authority to collect debts owed to Minnesota state courts, colleges and universities, and other state, local, and county agencies. For more information, see Other Agency Debt.

We may have business or professional licenses revoked or denied if we are collecting $500 or more in unpaid debt from you. Once you pay the debt, we will allow the licensing authority to reissue the revoked license. For more information, see:

• Licensing and the Collection Process

• Licensing Authorities

• Liquor Posting

• Sales Tax Permit Revocations

You have many options available to resolve debts we are collecting from you. For more information and a listing of these, see Payment Options.

You have the right to request someone represent you during the collections process. In order to allow someone other than you to discuss your information with us, you must complete a Power of Attorney form. For more information on this process, see Who Can Represent You.

If someone has requested your assistance during the collections process, you need authorization to know and discuss their information. For more information and access to the proper forms, see Power of Attorney.

When a person dies owing taxes, their personal representative (executor) is responsible for filing missing returns and paying the tax debt with the assets from the estate. To collect tax debt, we must file a probate claim to receive money from the estate. For more information, see Probate and the Collection Process.

At the Minnesota Department of Revenue, we're dedicated to upholding your rights as a taxpayer.

If you have trouble resolving a tax issue and have exhausted all other administrative remedies, the Taxpayer Rights Advocate may be able to help. For more information, see Taxpayer Rights Advocate