Form M22 - Request For Early Audit Of Minnesota Income Tax Return(S) Page 2
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2Form M22 Instructions
Do not file your request for early
How to File
Need Help?
audit before you file your income
Complete a separate Form M22 for each
If you need help to complete this form,
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 email addresses:
form with your final return to the depart-
Purpose of An Early Audit
ment at the proper address below. The
• individual.incometax@state.mn.us for
Request
department will enter the expiration date on
individuals and requests for individual
The Minnesota Department of Revenue
the front of one copy and return it to you.
bankruptcies
normally has three and one-half years after
• businessincome.tax@state.mn.us for
you file an income tax return in which to
Where to Send
estates, trusts, corporations and requests
assess any additional taxes that you may
for corporate bankruptcies.
Individuals:
owe. An early audit request reduces that
time limit to 18 months from the time your
Information is available in alternative
Minnesota Department of Revenue
request is received by the department.
formats upon request for persons with dis-
Mail Station 7703
abilities.
St. Paul, MN 55146-7703
Normally the department must start any
legal action within five years from the date
Requests for individual bankruptcies,
Reporting Federal Changes
of assessment to collect taxes owed. That
estates and trusts:
If the IRS changes your federal tax or you
five-year period would be reduced to two
Minnesota Department of Revenue
file an amended federal return and it affects
years if your request is approved.
Mail Station 4113
your Minnesota return, you have 180 days
St. Paul, MN 55146-4113
to file an amended return with the depart-
Bankruptcy
ment.
Corporations and requests for corporate
Form M22 should be used by the trustee to
bankruptcies:
file an early audit request under 11 U.S.C.
If the federal changes or amended return
505(b). Such a request will be considered a
does not affect your Minnesota return, you
Minnesota Department of Revenue
request for the time limits of 505(b).
have 180 days to send a letter explaining
Mail Station 5130
why the federal audit or amended return
St. Paul, MN 55146-5130
does not affect your Minnesota return. Send
Who May Request
Mining companies:
your letter and a complete copy of your
An early audit request may be made by:
federal amended return or the correction
Minnesota Department of Revenue
• the personal representative or admin-
notice you received from the IRS to the
Mail Station 3331
istrator of a deceased person’s estate if
department at the appropriate address in the
St. Paul, MN 55146-3331
the request is made during the period of
“Where to send” section.
administration of the estate (applies only
If you fail to report as required, a 10
to Form M1, Individual Income Tax, or
percent penalty will be assessed on any
Form M2, Income Tax Return for Estates
additional tax.
and Trusts (Fiduciaries)—not Form
M706, Estate Tax Return),
If any amounts of income, tax preferences,
deductions or credits are changed or cor-
• a bankruptcy trustee,
rected by the IRS or if you file an amended
• the trustee of a terminating trust or other
federal return, the department may re-
fiduciary who has custody of the assets,
compute or reassess tax due within one
or
year after you notify the department of the
• a corporation or mining company if it:
federal changes. If you believe the federal
changes are wrong, please explain on a
— is considering dissolution by the end
separate sheet.
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.
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