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Last Updated: 1/7/2019

Abatement Information

The Minnesota Department of Revenue may assess penalties when you do not comply with state tax laws. You may be able to request an abatement (cancellation) of these penalties and interest on the penalties.

What is an abatement?

An abatement is a cancellation of a penalty or the interest on the penalty (see Minnesota Statute 270C.34). We do not abate tax and rarely abate the interest on tax.
 

When can I request an abatement?

You may request an abatement if either of the following apply:
  • You have reasonable cause for filing or paying late. Generally, a reasonable cause results from circumstances beyond your control or from a first-time occurrence.
  • You received incorrect advice in writing from a Minnesota Department of Revenue employee.

We will consider your request and notify you of our decision. For more information, see Revenue Notice 97-01.

Note: If a natural disaster affected your ability to file or pay on time, you may qualify for tax relief. For more information, see Tax Relief When Disaster Strikes.

How do I request an abatement?

You must send a written request within 60 days of the date on the first notice of penalty we mail you. You do not need to pay tax or interest before requesting an abatement if your request is timely. Your request must include:
  • A statement that you are requesting an abatement
  • Your name and contact information
  • The last four digits of your Social Security number or Individual Taxpayer Identification Number (ITIN)
  • The tax types and periods included in your request
  • The reason you believe we should abate the penalty
  • Supporting documentation

Where do I send my abatement request?

It depends on your situation. Use the table below to determine where to send your request:
 
​If you ​Then
​Received a "Notice of Change" letter
​Received a "Commissioner Filed Return" and filed a Minnesota income tax return to replace it
​Received a bill
​Cannot locate a letter from us noifying you of the penalty
Note: If you do not submit an abatement request within the 60 days, you may be able to file a claim for refund. For more information, see Claim for Refund.

What happens after I request an abatement?

  • If we approve your request, we will notify you by mail and either reduce your amount due or refund your amount overpaid.
  • If we deny your request, we will send you a letter explaining why and provide appeal instructions.
If you do not receive our decision within 45 days of your request, contact us to check the status. If we do not respond to your request within 60 days, you may appeal to the Minnesota Tax Court.