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Penalty Abatement for Individuals

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The Minnesota Department of Revenue may assess penalties when you do not comply with state tax laws. You may be able to request an abatement (cancellation) of these penalties.

You may request an abatement if:

You have reasonable cause for filing or paying late, such as circumstances beyond your control or a first-time occurrence.
You received incorrect advice in writing from a Minnesota Department of Revenue employee.

Submit your request after we notify you of a penalty. We do not abate tax and rarely abate the interest on tax.

Learn more about Penalties and Interest for Individuals.

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Reasonable Cause [+]

You have reasonable cause when your late filing or payment is due to circumstances beyond your control. This may include losing your home, business, or records due to unforeseen disasters or hardships, including:

Severe weather
Fire
Flood
Theft

Note: If a natural disaster affected your ability to file or pay on time, you may qualify for tax relief. For details, see Disaster Relief.

Requesting an Abatement [+]

You must send a written request within 60 days of the date on the first notice of penalty we mail you. You do not need to pay tax or interest before requesting an abatement if your request is timely.

Your request must include:

Your name and contact information
Last four digits of your Social Security Number or Individual Taxpayer Identification Number (ITIN)
Statement requesting an abatement
Tax types and periods included in request
Reason we should abate the penalty
Supporting documentation

Send an Abatement Request [+]

Use the table below to determine where to send your request.

IF YOU	THEN
Received a "Notice of Change" letter	Email individual.incometax@state.mn.us. Mail to the address on the enclosure "Your right to appeal (ask for a change in our decision" in your letter
Received a "Commissioner Filed Return" and filed a Minnesota income tax return to replace it	Email incometax.nonfiler@state.mn.us. Mail to: Minnesota Department of Revenue, P.O. Box 64599, St. Paul, MN 55164-0599
Received a bill	Email mdor.collection@state.mn.us. Mail to: Minnesota Department of Revenue, P.O. Box 64564, St. Paul, MN 55164-0564
Cannot locate a letter from us notifying you of the penalty	Email individual.incometax@state.mn.us. Mail to: Minnesota Department of Revenue, Mail Station 4108, 600 N. Robert St., St. Paul, MN 55146-4108

Note: If you do not submit an abatement request within the 60 days, you may be able to file a claim for refund. For details, see Claim for Refund.

After an Abatement Request [+]

We will consider your request and notify you of our decision.

If we approve your request: We will notify you by mail and either reduce your amount due or refund your amount overpaid
If we deny your request: We will send you a letter explaining why and provide appeal instructions

If you do not receive our decision within 45 days of your request, contact us to check the status. If we do not respond to your request within 60 days, you may appeal to the Minnesota Tax Court.

Contact Info

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

Hours [+]

Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 26, 2024

Penalty Abatement for Individuals

Contact Info

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