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Commissioner Filed Return (CFR)
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If you do not file a missing state tax return, the Minnesota Department of Revenue may file a Commissioner Filed Return (CFR) for you. We determine the tax amount on your CFR using available information. (See Minnesota Statute 270C.33, subdivision 3).
The CFR is considered correct, and it does not satisfy your obligation to file your own return.
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You must file your own tax return to replace the CFR.
If you have an amount due on your return, pay the balance in full – including any penalties and interest.
If you do not have Minnesota tax or wages to report on your return, file a return reporting 0 for any applicable amounts (called a zero return).
If you believe we filed the CFR in error, contact us. If your concerns are not resolved, you may appeal to the Minnesota Tax Court within 60 days of the Notice Date on the first page of the CFR.
For details on appealing to tax court, go to the Minnesota Tax Court website or contact them directly:
Mail: Minnesota Tax Court
Minnesota Judicial Center, Suite 245
25 Rev. Dr. Martin Luther King Jr. Blvd.
St. Paul, MN 55155
Phone: 651-539-3260
Fax: 651-297-8737
Email: info@taxcourt.state.mn.us
Note: Any communication you have with the Department of Revenue does not change the appeal deadline for the CFR.
If you overpaid the amount of tax or penalty and interest due, you may receive a refund. To do so, you must file the return within 3½ years of the original due date, or within 1 year of the date on our CFR letter (Notice of Commissioner Filed Return), whichever is later. For details on how long you can claim a refund, see Statute of Limitations.
Note: We may use part or all of your refund to pay other state or federal taxes you owe, or to pay debts you owe to other public agencies, if they file a claim with the department.
