Commissioner Filed Return (CFR)
The Minnesota Department of Revenue may file a Commissioner Filed Return (CFR) if we do not receive a tax return from you. If you received a CFR, we previously notified you of a missing Minnesota tax return. You did not file the return or contact the department to explain why you are not required to file. Therefore, we filed a return for you. We determined the tax amount using available information. (See Minnesota Statute 270C.33, subdivision 3).
The CFR is considered correct, and it does not satisfy your obligation to file your own return.