If your client gets a letter from the Minnesota Department of Revenue requesting a missing tax return, they have 30 days to respond in one of three ways:

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

If we do not receive a response, we will file and send a Commissioner Filed Return (CFR) to reflect your client?s tax owed. If your client disagrees with the CFR, they can either replace the CFR with their own return or prove they are not required to file. If they choose not to file their own return and are required to do so, they are liable for the amount owed on the CFR.

Your clients can replace CFRs at any time, but there are time limits to claim refunds. For details, see our Missing Returns and Commissioner Filed Returns page.

Questions?

Contact us.

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