Missing Returns and Commissioner Filed Returns
As a part of the department’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 for you and send you a bill. This is called a Commissioner Filed Return (CFR). You are still required by law to file your own return. For more information, see Commissioner Filed Return (CFR).