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Penalties and Interest for Individuals

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Filing and paying your taxes late costs you money. Use this information to avoid costly penalties and interest.

You may ask us to abate (cancel) penalties if you have a reasonable cause. For details, see Penalty Abatement for Individuals.

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Types of Penalties [+]

Different penalties may apply depending on your situation. The most common penalties are listed in this table.

Type of Penalty	How can I avoid this penalty?
Late Filing	File your returns by October 15.
Late Payment	Pay your tax in full by April 15, even if you are not filing your return by April 15. If you file your return by October 15, pay at least 90% of the tax by April 15, and pay the remaining tax when you file your return.
Underpayment of Estimated Tax	Make quarterly estimated tax payments when required. For details, see Estimated Tax for Individuals.
Extended Delinquency for Missing Returns	If you receive a Request for Missing Return letter, respond as instructed within 30 days.
Late Payment for Tax Assessments	If you receive a Tax Order letter, respond as instructed within 60 days.

Penalty Costs [+]

Penalty costs are determined based on the type of penalty, as listed in the table below.

Type of penalty	How much does this penalty cost?
Late Filing	5% of tax not paid by October 15.
Late Payment	4% of tax not paid by April 15. An additional 5% of the tax not paid within 180 days after filing your return or April 15, whichever date is later.
Underpayment of Estimated Tax	Complete Schedule M15, Underpayment of Estimated Income Tax, to determine your penalty.
Extended Delinquency for Missing Returns	5% of the tax not paid prior to the request or $100 (whichever is more).
Late Payment for Tax Assessments	4% of the tax not paid within 60 days of the assessment date or within 60 days after resolution of an appeal. An additional 5% of the tax not paid within 180 days of the assessment date or within 180 days after resolution of an appeal, whichever date is later.
Penalty for Negligent or Intentional Disregard of the Law	10% of any additional tax assessed that is due to negligence or intentional disregard.

Note: The Minnesota Department of Revenue may assess a penalty if you intentionally file a false or fraudulent return to claim a refundable credit. The penalty is equal to 50% of the fraudulently claimed refund plus 50% of any understated tax.

Interest Rates [+]

We charge interest on tax and penalties from the time the debt is past due until it is paid in full. Interest rates may change annually. Interest rates for recent years are listed in the table below.

Year	2024-2025	2023	2021-2022	2019-2020	2017-2018
Interest Rate	8%	5%	3%	5%	4%

How Interest Applies for Individuals

We charge and pay interest based on the type of tax return you file.

If you file	We charge interest	We pay interest on refunds
Form M1, Individual Income Tax	On unpaid tax plus penalty from the regular due date (April 15) until paid in full.	Not issued within 90 days after the regular due date, or 90 days after you filed, whichever is later.
Form M1X, Amended Minnesota Income Tax	On unpaid tax plus penalty from the regular due date (April 15) until paid in full.	From the regular due date or from the date you originally filed, whichever is later.
Form M1PR, Homestead Credit Refund	Never.	Not issued within one of these dates, whichever is later: 60 days after you originally filed Aug. 15 for renters or Sept. 30 for homeowners
Form M1PRX, Amended Homestead Credit Refund	On the amount due from the date you received your original refund until paid in full.	From one of these dates, whichever is later: 60 days after you originally filed Aug. 15 for renters or Sept. 30 for homeowners

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

Hours [+]

Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 23, 2024

Penalties and Interest for Individuals

Contact Info

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