Form M22 - Request For Early Audit Of Minnesota Income Tax Return(S) Page 2
Download a blank fillable Form M22 - Request For Early Audit Of Minnesota Income Tax Return(S) in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form M22 - Request For Early Audit Of Minnesota Income Tax Return(S) with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Form M22 instructions
How to file
Need help?
Do not file your request for early
Complete a separate Form M22 for each
If you need help to complete this form,
audit before you file your income
early audit request.
write to one of the addresses listed in the
tax return.
previous section. Or send your questions to
Send the original and one copy of this
one of the following e-mail addresses:
Purpose of an early audit
form with your final return to the depart-
ment at the proper address below. The de-
• indinctax@state.mn.us for individuals
request
partment will enter the expiration date on
and requests for individual bankruptcies
The Minnesota Department of Revenue
the front of one copy and return it to you.
• businessincome.tax@state.mn.us for
normally has three and one-half years after
estates, trusts, corporations and requests
you file an income tax return in which to
Where to send
for corporate bankruptcies.
assess any additional taxes that you may
Individuals:
Information is available in alternative
owe. An early audit request reduces that
formats upon request for persons with dis-
time limit to 18 months from the time your
Minnesota Department of Revenue
abilities.
request is received by the department.
Mail Station 7703
St. Paul, MN 55146-7703
Normally the department must start any
Reporting federal changes
legal action within five years from the date
Requests for individual bankruptcies, estates
If the IRS changes your federal tax or you
of assessment to collect taxes owed. That
and trusts:
file an amended federal return and it affects
five-year period would be reduced to two
Minnesota Department of Revenue
your Minnesota return, you have 180 days
years if your request is approved.
Mail Station 4113
to file an amended return with the depart-
St. Paul, MN 55146-4113
ment.
Bankruptcy
Corporations and requests for corporate
If the federal changes or amended return
Form M22 should be used by the trustee to
bankruptcies:
does not affect your Minnesota return, you
file an early audit request under 11 U.S.C.
have 180 days to send a letter explaining
505(b). Such a request will be considered a
Minnesota Department of Revenue
why the federal audit or amended return
request for the time limits of 505(b).
Mail Station 5130
does not affect your Minnesota return. Send
St. Paul, MN 55146-5130
Who may request
your letter and a complete copy of your
Mining companies:
federal amended return or the correction
An early audit request may be made by:
notice you received from the IRS to the
Minnesota Department of Revenue
• the personal representative or admin-
department at the appropriate address in
612 Pierce Street
istrator of a deceased person’s estate if
the “Where to send” section.
Eveleth, MN 55734
the request is made during the period of
If you fail to report as required, a 10 percent
administration of the estate (applies only
penalty will be assessed on any additional
to Form M1, Individual Income Tax, or
tax.
Form M2, Income Tax Return for Estates
and Trusts (Fiduciaries)—not Form
If any amounts of income, tax prefer-
M706, Estate Tax Return),
ences, deductions or credits are changed
or corrected by the IRS or if you file an
• a bankruptcy trustee,
amended federal return, the department
• the trustee of a terminating trust or other
may recompute or reassess tax due within
fiduciary who has custody of the assets,
one year after you notify the department
or
of the federal changes. If you believe the
• a corporation or mining company if it:
federal changes are wrong, please explain on
a separate sheet.
— is considering dissolution by the end
of the 18-month period covered by
the early audit request,
— began the dissolution by the end of
the 18-month period, or
— completed the dissolution by the end
of the 18-month period.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial