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).