Use of Information

Whenever we ask you for data about yourself, we must tell you:

• Why we want the data and how we will use it.
• If you are legally required to provide the data, or if you can refuse to provide it.
• What the consequences are if you supply—or refuse to supply—the data.
• Who else is allowed by law to receive the data.

Generally, all information on your tax returns is private. We cannot give this information to others without your permission, except to the Internal Revenue Service, other states that guarantee the same privacy and certain government agencies as provided by law.

Your name, address, and Social Security number are required for identification. Your address is also required to verify your state of residence. Your date of birth is not required, but it helps ensure that your information is correctly assigned to you alone. The only other information not required is your phone number. However, we ask for it so we can contact you quickly if we have questions. All other information we ask for is necessary to determine your correct tax.

If you do not provide all of the required information, your refund may be delayed, or if you owe tax, your payment may not be processed and you may have to pay a penalty for late payment. There are penalties for failing to include all taxable income and for errors due to intentionally or purposely disregarding the instructions or laws.

There are also civil and criminal penalties for failing to file a Minnesota tax return and for filing a false or fraudulent Minnesota return.

We may compare the information on your return with other information you have given to the department.

For a specific explanation of how this information may be used, see:

• Individual Income Tax Instructions
• Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund Instructions
• Sales and Use Tax Business Guide

These forms have specific use of information statements:

• Form REV184i, Individual or Sole Proprietor Power of Attorney
• Form REV184b, Business Power of Attorney
• Instructions for Form ABR, Application for Business Registration

Returns and return information are private. This means you may see the information we have about your tax returns, but in general, we may not show it to anyone else.

When we say “return,” we also mean a claim for refund, an information return, and any other report or form required to be filed with the department. “Return information” includes any information we have in your file. It also includes whether or not you have filed a return or a refund claim, whether there has been an audit or an audit is pending, or whether there is an administrative appeal of an audit pending.

We can give your return information to someone else if that person has a power of attorney or your authorization to release tax information. This is called giving your informed consent. You can give this consent by submitting a power of attorney form. We will also accept similar forms that are legally sufficient.

The law gives you the right to ask and be told whether we keep data about you, and whether the data is classified as public, private, or confidential. To find out what information we have about you, please contact us.

If you ask us, we must tell you if we have any stored data on you, and whether it is classified as public, private, or confidential. You have the right to see all public and private data about yourself, and we cannot charge you a fee to look at the data. If you would like copies of your information, there is no fee for tax returns, but there is a $0.25 per page fee for any other public, private, or nonpublic data about yourself (such as audit or collection files).

To Request Your Private Data

In Person

You can view copies of your income tax returns during normal working hours at our office in St. Paul. Bring a government-issued picture ID. You may be asked to complete Form M100, Request for Copy of Tax Return.

In Writing

Complete and send Form M100, Request for Copy of Tax Return.
Mail to:
Minnesota Department of Revenue
Mail Station 7703
600 N. Robert St.
St. Paul, MN. 55146-7703

Requests for Other Personal Data in Writing

You have the right to copies of public and private data about yourself. If you would like more than just copies of your tax returns, you can request your data in writing. We will process your request within 10 working days.
Send your request to:
Data Practices Compliance Official
Minnesota Department of Revenue
Mail Station 4400
600 N. Robert St.
St. Paul, MN 55146-4400

Other Rights about Your Data

You have the right to have the content and meaning of your private data. Contact us with questions.

We are required to show you data about yourself only once every six months. However, this limit does not apply if you disagree with the data, or if we receive additional data for you.

We reserve the right to not re-disclose data within a six-month period. However, we may allow you access to the same data, regardless of how much time has passed between requests.

You have the right to challenge the accuracy and completeness of our public or private data about you. If you believe we have data about you that is not accurate or complete, you can send us a statement of disagreement with the data. We must include your statement any time we share the disputed data with anyone else.

To make a data challenge, write a letter to:

Data Practices Compliance Official
Minnesota Department of Revenue
Mail Station 4400
600 N. Robert St.
St. Paul, MN 55146-4400

By law, we have 30 days to review your letter and to respond to your challenge.

If you do not agree with our response, you can appeal the decision to the commissioner of the Minnesota Department of Administration. Your appeal must be made in writing to:

Commissioner of Administration
State of Minnesota
50 Sherburne Ave.
St. Paul, MN 55155

You have a right to see all public data. If data you want to see is not public, we will tell you as soon as possible. We will also tell you the specific state law, temporary classification, or federal law upon which the denial is based. We will certify in writing that the request has been denied and cite the specific legal grounds for denying access.

By law, we must handle requests for data promptly. We must also make our data easily accessible and convenient, and make it available at reasonable times and places. Public data will be available during normal working hours at our office in St. Paul.

You may inspect public data at no cost. If you want copies of public data, you will be charged $0.25 per page.

You also have a right to have the meaning of public data explained to you. If you have questions about Minnesota Department of Revenue public data, contact us.

If you have additional questions about your rights,  contact our compliance official at:

Data Practices Compliance Official
Minnesota Department of Revenue
Mail Station 4400
600 N. Robert St.
St. Paul, MN 55146-4400

Classification of Data

The Minnesota Department of Revenue maintains a list of all data we collect and its classification under the Minnesota Government Data Practices Act. View or download Private and Confidential Data Categories (PDF).

Public Tax Types

Data related to the following kinds of taxes is public:

• Lawful gambling tax
• Petroleum tax
• Cigarette tax
• Tobacco tax
• Liquor tax
• Property tax
• Hazardous waste generator tax
• Metropolitan solid waste tax
• Landfill tax
• Deed tax
• Mortgage registry tax
• Insurance premium taxes
• Mining taxes (except for certain nonpublic mining valuation data)

Private or Nonpublic Tax Types

Data related to the following kinds of taxes is private (for individuals) or nonpublic (for businesses):

• Individual income tax
• Withholding tax
• Corporate franchise tax
• Property tax refunds
• Sales and use taxes
• MinnesotaCare taxes
• Estate and fiduciary taxes
• Solid waste management tax
• Fur clothing tax
• Sports bookmaking tax *
• Controlled substances tax *

*These taxes are reported and paid anonymously