Missing Returns and Commissioner Filed Returns


As a part of the Minnesota Department of Revenue'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 a Commission Filed Return (CFR) on your behalf and send you a bill for the tax owed. You must still file your own return. For details, see Commissioner Filed Return (CFR).


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