Missing Returns and Commissioner Filed Returns

We believe you met the filing requirements for that year, but we have no record of you filing a return. You must either file a return or explain why you were not required to file that year.

You are required to file a Minnesota return if your income meets the minimum filing requirement. For more information, see Who Must File a Minnesota Individual Income Tax Return or any of the following fact sheets:

• Part-Year Residents (Income Tax Fact Sheet 2)
• Nonresident (Income Tax Fact Sheet 3)
• Filing Past-Due Returns (Income Tax Fact Sheet 12)

You must file a missing return on paper and send it to the address listed on the Request for Missing Income Tax Return letter. Otherwise, you may file the return as you would for any other year. If you need forms and instructions, see Find a Form.

Contact your employer. Otherwise, request a wage and income transcript from the Internal Revenue Service (IRS). This shows all income your employers and payers reported to the IRS. You can request this information from the IRS online or by mail.

We may file a Commissioner Filed Return (CFR) and calculate your taxes using the information available to us. You must still file your own return and pay any tax due or you could be subject to criminal penalties.

When we file a CFR, it may not include all the exemptions, deductions, withholding, and credits you’re entitled to claim. Your tax return will be more accurate if you prepare your own.

For more information, see Minnesota Rules, part 8160.0620 (Returns Made By Commissioner), and Minnesota Statutes, section 289A.63 (Criminal Penalties).

We assess penalties and interest whenever you’re late filing a return or paying tax. For details, see Penalties and Interest for Individual Income Tax.

If we file a CFR or send you an assessment order, we’ll add the appropriate penalties and interest to what you owe.