Minnesota Individual Income Tax Forms And Instructions

Other Information

Penalties and Interest

For information, write to:

You have 180 days from receiving

notification of the change to amend your

Is there a penalty for filing late?

Minnesota Revenue

Minnesota return if:

There is no late filing penalty if your

Attn: Separation of Liability Program

• The Internal Revenue Service (IRS)

return is filed within six months of the due

Individual Income Tax Division

changes your federal return

date,which is October 15 for most individ-

Mail Station 7701

• You amend your federal return and it

uals. If your return is not filed within six

St. Paul, MN 55146-7701

affects your Minnesota return

months, a 5 percent late filing penalty

Filing on Behalf of a

will be assessed on the unpaid tax.

If the IRS changes your return and the

Deceased Person

changes do NOT affect your Minnesota

Most individuals must pay by April 17,

return you have 180 days to send a letter

For more information, see Income Tax

even if you filed an extension for your

of explanation to the department.

Fact Sheet #9, Filing on Behalf of a De-

federal return. If you cannot pay the full

ceased Taxpayer.

amount due, file your return and pay as

You will be assessed a 10 percent penalty

much as you can by the due date to reduce

If a person died before filing a 2017 tax

on any additional tax and the department

your penalty.

return and had income that meets the

will have 6 additional years to audit your

minimum filing requirement for 2017, the

return if you fail to report federal changes

Is there a penalty for paying late?

spouse or personal representative must

within 180 days.

We will charge a 4 percent late payment

file a Minnesota income tax return for the

penalty of the unpaid amount due if the tax

Send your letter and a complete copy of

deceased person. The return must have the

you owe is not paid by the due date.

your federal amended return or the cor-

same filing status that was used to file the

rection notice you received from the IRS

We will charge an additional 5 percent

decedent’s federal return.

to:

penalty on the unpaid tax if you pay your

To file a Minnesota income tax return for a

tax 181 days or more after filing your

Minnesota Revenue

deceased person, enter the decedents name

return.

Mail Station 7703

and your name on the return and print

St. Paul, MN 55146-7703

Use the worksheet on page 19 to deter-

“DECD” and the date of death after the

Power of Attorney

mine penalties you owe if you file or pay

decedent’s last name.

late.

The department cannot share your private

Claiming a Refund on Behalf

information without your permission. To

Are there other penalties?

of a Deceased Person

give us permission to talk to an attorney,

We will charge a fraud penalty equal to 50

accountant, tax return preparer, or any

percent of a fraudulently claimed refund if

If you are the decedent’s spouse and you

other person, sign Form REV-184, Power

you claim a refund you do not qualify for.

are using the joint filing method, the de-

of Attorney. The person you appoint will

partment will send you the refund.

Civil and criminal penalties can be

be able to perform any acts you can per-

charged for:

If you are the personal representative, you

form when dealing with the department

• Failing to include all taxable income

must include a copy of the court document

if given permission. You can also limit

appointing you as personal representa-

• Errors due to intentionally disregarding

the representative’s authority to specific

tive with the decedent’s return. You will

the income tax laws

powers, such as representing you during

receive the decedent’s refund on behalf of

• Filing a frivolous return

the audit process.

the estate.

• Knowingly or willfully failing to file a

Taxpayer Rights Advocate

If no personal representative has been

Minnesota return

appointed for the decedent and there is no

If you have tax problems and have not

• Evading tax

spouse, complete Form M23, Claim for

been able to resolve them through normal

• Filing a false or fraudulent return

a Refund for a Deceased Taxpayer, and

channels, you may contact the Taxpayer

How is interest on late payments

include it with the decedent’s Minnesota

Rights Advocate.

calculated?

income tax return.

Write to:

Interest will be charged on any unpaid

Amending your Return/

Minnesota Department of Revenue

tax and penalty after April 17, 2018. The

Taxpayer Rights Advocate

Reporting Federal Changes

interest rate is determined each year. The

Mail Station 7102

interest rate for 2018 is 4 percent. Use the

You have 3 ½ years from the return due

600 North Robert Street

worksheet on page 19 to calculate interest

date to amend an original return to claim a

St. Paul, MN 55146

you owe.

refund. Use Minnesota Form M1X.

Call: 651-556-6013 or 855-452-0767

Separation of Liability

Email: dor.tra@state.mn.us

You may be eligible for the Separation

of Liability Program if you filed a joint

return, are no longer married, and you still

20 20

owe part of the joint liability.

Minnesota Individual Income Tax Forms And Instructions - 2017 Page 20

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