Penalties and Interest for Individuals

Filing and paying your taxes late costs you money. Use this information to avoid costly penalties and interest.

You may ask us to abate (cancel) penalties if you have a reasonable cause. For details, see Penalty Abatement for Individuals .

Different penalties may apply depending on your situation. The most common penalties are listed in this table.

• Pay your tax in full by April 15, even if you are not filing your return by April 15.
• If you file your return by October 15, pay at least 90% of the tax by April 15, and pay the remaining tax when you file your return.

Penalty costs are determined based on the type of penalty, as listed in the table below.

• ​4% of tax not paid by April 15.
• An additional 5% of the tax not paid within 180 days after filing your return or April 15, whichever date is later.

• 4% of the tax not paid within 60 days of the assessment date or within 60 days after resolution of an appeal.
• An additional 5% of the tax not paid within 180 days of the assessment date or within 180 days after resolution of an appeal, whichever date is later.

Note: The Minnesota Department of Revenue may assess a penalty if you intentionally file a false or fraudulent return to claim a refundable credit. The penalty is equal to 50% of the fraudulently claimed refund plus 50% of any understated tax.

We charge interest on tax and penalties from the time the debt is past due until it is paid in full. Interest rates may change annually. Interest rates for recent years are listed in the table below.

How Interest Applies for Individuals

We charge and pay interest based on the type of tax return you file.

Not issued within one of these dates, whichever is later:

• 60 days after you originally filed
• Aug. 15 for renters or Sept. 30 for homeowners

On the amount due from the date you received your original refund until paid in full.

From one of these dates, whichever is later:

• 60 days after you originally filed
• Aug. 15 for renters or Sept. 30 for homeowners

Contact Info

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.