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Revenue Notices

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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)

Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.

Find a Revenue Notice

Number Description Sort descending Tax Type Notice Type
08-10 Individual Income and Withholding Taxes - Wages of Nonresident Individuals Assigned to Minnesota for Work Performed in Minnesota - Revocation of Revenue Notice # 01-10 Individual Income Tax, Withholding Tax
03-03 Individual Income Tax - Alternative Minimum Tax and Contributions to Non-Minnesota Charitable Organizations (Revoked by Revenue Notice # 07-04) Individual Income Tax Revoked
01-10 Individual Income Tax - Assignability of Income Recognized on Employer Provided Stock Options; Revocation of Revenue Notice 96-21 (Revoked by Revenue Notice # 08-10) Individual Income Tax Revoked
04-02 Individual Income Tax - Employer Payments to National Guard and Reservists on Active Duty (Revoked by Revenue Notice # 07-04) Individual Income Tax, Withholding Tax Revoked
03-05 Individual Income Tax - K-12 Education Credit Individual Income Tax
01-08 Individual Income Tax - Late Filing Penalty (Revoked by Revenue Notice #19-01) Individual Income Tax Revoked
02-21 Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross Income Individual Income Tax
12-03 Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions Refund Individual Income Tax
18-01 Individual Income Tax - Standard Deduction or Election to Itemize - Tax Year 2018 Individual Income Tax New
01-01 Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Individual Income Tax, S Corporation Tax Revoked

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