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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
17-02 Individual Income and Corporate Franchise Tax – Nadler v. Commissioner – Minnesota Allocation Policy Corporation Franchise Tax, Individual Income Tax
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
25-01 Individual Income Tax - Minnesota Child Tax Credit - Eligibility for Advance Payments Individual Income Tax New
25-03 Individual Income Tax - Minnesota Child Tax Credit - Reconciliation of Advance Payments Individual Income Tax New
02-21 Individual Income Tax - Part and Full Year Nonresidents with Zero or Less Minnesota Assignable Federal Adjusted Gross Income Individual Income Tax

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