Penalty Abatement for Individuals


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 and interest on the penalties. 

COVID-19 Abatement Guidelines

You may ask us to abate (cancel) late-payment or late-filing penalties or interest if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. 

Circumstances that may support your request include if you:

  • Cannot take care of your affairs for a time because you or a member of your immediate family become seriously ill 

  • Become unable to pay your debts as they become due because you have a significant loss of income 

  • Lose your job, or your business has to close, which makes paying the tax an undue hardship 

  • Have a significant interruption of your business or employment and cannot manage it with insurance or other financial resources 

  • Have a history of filing and paying your taxes on time 

  • Make any partial payments of tax on or near the due date 

  • Pay any underpayment of tax as soon as you:

    • Are financially able to so 

    • Become aware of the underpayment


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