Revenue Recapture

The Revenue Recapture program allows the Minnesota Department of Revenue to recapture (take) your individual tax refunds or other payments and apply them to debts we're collecting for other agencies or for the federal government. (See Minnesota Statutes, section 270A.03 and section 270C.41.)

If we recapture your refund, it will apply according to the debt priority governed by statute. We deduct a $15 fee for each claim your refund applies to.

Note: If your refund applies to a debt included in a payment agreement, it does not replace your regular payment agreement payments.

Nonliable Spouse

If we recaptured your joint state refund for a debt owed only by your spouse, you as the nonliable spouse may request your share directly from the claimant agency. The agency's name, address, and contact phone number are listed on the Revenue Recapture notice we sent you.

Your Rights

The agency filing the claim for your refunds or payments must send you a written notice within five days after it notifies us of the claim. You have the right to contest the validity of the claim by sending a written request for a hearing to the agency within 45 days after receiving the notice. However, this right does not apply if either of the following are true:

• You previously litigated the debt's validity or raised issues about it at a hearing.
• We did not receive a timely request for a hearing.