Taxpayer Resources

What are my responsibilities as a taxpayer? 

• Providing complete and accurate information when filing tax returns
• Filing returns on time
• Paying your taxes on time

Can I have someone help me?

Yes. You may have an accountant, attorney, or other eligible adult represent you when working with Revenue. You must give that person written permission with a power of attorney form.

To determine which form you need, visit Power of Attorney on the Minnesota Revenue website. You can also call 651-296-3781 or 1-800-652-9094 to have forms mailed to you.

What if I disagree with a penalty amount?

Revenue may send you a letter called a Notice of Change or Tax Order with a penalty amount on it. You can ask them to reduce or cancel a penalty which is called an abatement request.

How do I ask for an abatement?

A successful abatement request relies on a valid reason due to circumstances beyond your control, also called reasonable cause. Send Minnesota Revenue a letter explaining in detail why you believe you have reasonable cause for filing or paying late.

You must make your request within 60 days of the date on the notice letter you are sent notifying you of the penalty. Include a copy of the notice with your letter and mail it to:

Appeals and Legal Services
Mail Station 2220
600 N. Robert St.
St. Paul, MN 55146-2220

What happens after I ask for an abatement?

Minnesota Revenue will consider your request and notify you of the decision:

• If they agree to your request: You must still pay the taxes and interest on those taxes.
• If they deny your request: You may appeal that decision. You cannot ask for an abatement again. If you still disagree with the penalty, you must file an appeal. The denial will tell you how to appeal.

What if I think I am owed a refund?

You have the right to request a refund if you paid more tax than you owe. You must provide documentation to support that request. A request for refund is often made by filing an amended tax return.

How long do I have to claim a refund?

The amount of time you have to claim a refund is called the Statute of Limitations.

• The statute of limitations for requesting a refund with your Individual Income Tax Return is 3.5 years from the original date it was due.
• The statute of limitations for a Property Tax Refund is 1 year from the original due date.

To learn more about these timelines, visit Statute of Limitations on the Minnesota Revenue website.