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Last Updated: 9/25/2018

Individual Income Tax Audits

The Minnesota Department of Revenue reviews (audits) income tax returns to make sure we’re collecting the right amount of tax. During an audit, we use the information we get from you and others.

What do I need to do if the department audits me?

If we have enough information, we will correct problems or errors on your return.
In some cases, an auditor may contact you by mail to request further information by a certain deadline. If you need more time, you may work with the auditor. You may also need to set up an appointment with the auditor. You may have someone represent you during the audit process by completing and submitting Form REV184, Power of Attorney.

What if I do not provide the requested information?

We will adjust your return based on available information. Your refund may be reduced or denied, or you may owe additional tax.

What happens after an audit?

We’ll send you a letter explaining our findings. If we made any changes to your returns, we’ll explain them in your letter.
If you agree with any changes, the letter will explain what you need to do. You should review income tax returns filed for other tax years to check if there are similar errors on those returns. If you find more errors, you must file amended returns for those years.
If you disagree with any changes, you may appeal our findings to either us or the Minnesota Tax Court. You must file your appeal within 60 days of our notice. For more information, see Appealing an Audit.

Is there a time limit to adjust my return?

Generally, we may audit your return within 3½ years after it is due or filed, whichever is later. We can extend this time limit in certain situations. There is no time limit for audits if you have not filed a return.

What if I am having trouble resolving a tax issue with the department?

If you have exhausted all other administrative remedies, you may contact the Taxpayer Rights Advocate. Contacting the Taxpayer Rights Advocate is not an appeal and will not extend your appeal period.