field_block:node:page:title
Penalty Abatement for Individuals
field_block:node:page:body
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.
field_block:node:page:field_paragraph
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.
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
Use the table below to determine where to send your request.
| IF YOU |
THEN |
|---|
| Received a "Notice of Change" letter |
|
| Received a "Commissioner Filed Return" and filed a Minnesota income tax return to replace it |
|
| Received a bill |
|
| Cannot locate a letter from us notifying you of the penalty |
|
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.
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.
