Claim for Refund

​If the Minnesota Department of Revenue charged you additional tax and you paid it in full (including penalty and interest), you may request a refund of any amount you can show we incorrectly charged. If you qualify, you may file a claim (request) for refund for any tax, penalty, and interest.

Legislative Update

The 2026 Tax Bill changes the statute of limitations for filing a claim for a refund under Minnesota Statute 289A.40, subdivision 1.

Taxpayers can claim a refund within either:

• 3 ½ years of the return’s due date or extended due date
• 2 years of paying tax, penalties, or interest

The bill removes other limitations, including the previous one-year limitation from an audit assessment, appeal determination, or commissioner filed return.

These changes apply to any claim for refund filed on or after May 28, 2026.

How to File

You must provide documentation to support your claim. In your claim for refund, provide:

• Your name and address
• Your Social Security Number or Minnesota Tax Identification Number
• The tax type involved
• The tax years or filing periods involved
• The amount you believe you overpaid
• Your reasons for requesting a refund

Mail your income tax return or claim for refund to the address in the Contact Info box. If you have a withholding claim, file it through e-Services.

Note: For most tax types, you may make a claim for refund by filing an amended tax return.

If your claim for refund is denied, you may appeal to either us or the Minnesota Tax Court within 60 days or file a lawsuit in Minnesota District Court within 18 months. If we deny your appeal, you have an additional 60 days to appeal to the Minnesota Tax Court.