Tax Tip #21 for Tax Professionals – Missing Returns and Commissioner Filed Returns

Minnesota Department of Revenue sent this bulletin at 05/23/2019 08:21 AM CDT

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When we do not receive a Minnesota income tax return and we determine that an individual must file one, we send a Request for Missing Return letter. 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 disagrees with 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 on the CFR.

 

It’s important to act quickly. Your clients can replace CFRs at any time, but there are time limits for refund claims. For more information, see our Missing Returns and Commissioner Filed Returns page.