Tax Tip #12 - I received a Commissioner Filed Return, what do I do?

Minnesota Department of Revenue sent this bulletin at 04/05/2018 10:33 AM CDT

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When we determine a taxpayer is required to file a Minnesota Individual Income Tax return and we have not received one from them, we send a Demand to File letter requiring they file any missing returns. If your client receives this letter, they have 30 days to respond in one of the following ways:

  • Prove the return was already filed.
  • File the missing return.
  • Show they are not required to file the return.

If we do not receive a response, we will issue a Commissioner Filed Return (CFR). If your client does not agree with the information on the CFR, they can replace it by filing their own return. If they choose not to file their own return, they will be liable for the amount owed as reported on the CFR.

It is important to act quickly. A CFR can be replaced at any time but there are time limits for refund claims. For more information, check out the Commissioner Filed Returns page on our website.