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Statute of Limitations
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The Statute of Limitations (SOL) is a time limit set by law for you to claim tax refunds and for us to assess taxes or take legal actions to collect a debt.
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The time limit for you to file a return and claim a refund depends on the type of return.
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To claim a refund from a
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You must file by
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Individual Income Tax
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3 1/2 years from the original (not extended) due date
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Property Tax Refund
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1 year from the due date
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Commissioner Filed Return (CFR) replacement
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3 1/2 years from the original due date or 1 year from the date we notify you the CFR is filed, whichever is later. You must file your own return to replace the CFR.
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The time limit for us to assess tax to you depends on if you filed a return.
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Did you file a return?
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We must assess tax by
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Yes
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3 1/2 years from the original due date or 3 1/2 years from the date you filed your return, whichever is later. We may extend this time limit in some situations.
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No
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If you do not file a return when required, there is no time limit for us to file a CFR and assess tax, penalties, and interest.
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We have 5 years to collect tax and other debts. In certain situations, we can extend that time.
Some extensions apply to all debts:
- We file a lien against you or your business' property located in Minnesota. The SOL is 10 years from the lien recording date. For more information, see:
- You file for bankruptcy. The SOL for us to collect or file a lien is extended by the amount of time you are in bankruptcy. (See Minnesota Statutes, section 289A.41.)
- You do business with a state agency. We may offset (take) state vendor payments and apply them to your debt for up to 10 years after the debt is assessed. (See Minnesota Statutes, section 270C.65.)
Some extensions apply only to tax debts:
