Missing Returns and Commissioner Filed Returns


As a part of the department’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 for you and send you a bill. This is called a Commissioner Filed Return (CFR). You are still required by law to file your own return. For more information, see Commissioner Filed Return (CFR)


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