Minnesota Request for Early Audit of Income Tax Return(s) (Revised 7/17)

Request for Early Audit of Income Tax Return(s) (Revised 7/17)
M22, Request for Early Audit of Minnesota Income Tax Return(s)
M22

Request for Early Audit of Minnesota Income Tax Return(s)
Name of decedent, estate, trust or corporation	

Check type of taxpayer:
Estate (M1 or M2 ONLY)

	

Individual

Name of fiduciary or officer of corporation	

Mining company

	

Trust

Corporation

Check box if filer is in bankruptcy (under 11U.S.C.505[b])

Address		

Bankruptcy number

			

Chapter number
City	

State	

Zip code	

Expiration date: (To be completed by the Department of Revenue)

Individual, Estate or Trust Applicants
Date trust was created or date of decedent’s death	

Date trust was terminated	

County in which estate was probated

		
Decedent’s Social Security number	

Minnesota ID number	

Federal ID number

Corporation Applicants
Date of adoption of resolution or	
plan of distribution or liquidation

Period covered by final return (mo/day/yr)	

Minnesota ID number	

Federal ID number

		 	
to	

Individual, Estate, Trust or Corporation

Tax periods to be included in early audit request (attach a separate sheet, if needed):
	

Tax Period Ended	

Type of Return Filed	

Date Filed

1	
2	
3	
4	
Have you requested an early audit from the Internal Revenue Service (IRS)?
	
	 Yes. If yes, attach a copy (or send it in when received) of the IRS audit report(s) or acceptance letters.
	
	 No. If no, explain why you did not request an early audit.
Are there any Minnesota taxes remaining unpaid?	
	

Type of tax	

	

Tax period(s)	

	

Amount due	

Income	

Have all the required Minnesota returns been filed?	

No	

Yes. If yes, enter the following:

Sales	

Yes	

Withholding	

Other:

No. If no, please explain:

Reason for early audit request:

Person to contact if the books and records are at a location other than the address above.
Name	

Address	

Phone number

Date	

Daytime phone number

I request an early audit of the Minnesota income tax return(s) for the above-named taxpayer.
Signature of fiduciary, officer representing fiduciary, or officer of corporation	

Mail the original and one copy of this form with your final return.
(Rev. 7/17)

Form M22 Instructions
Do not file your request for early
audit before you file your income
tax return.

Purpose of An Early Audit
Request

The Minnesota Department of Revenue
normally has three and one-half years after
you file an income tax return in which to
assess any additional taxes that you may
owe. An early audit request reduces that
time limit to 18 months from the time your
request is received by the department.
Normally the department must start any
legal action within five years from the date
of assessment to collect taxes owed. That
five-year period would be reduced to two
years if your request is approved.

Bankruptcy

Form M22 should be used by the trustee to
file an early audit request under 11 U.S.C.
505(b). Such a request will be considered a
request for the time limits of 505(b).

Who May Request

An early audit request may be made by:
•	 the personal representative or administrator of a deceased person’s estate if
the request is made during the period of
administration of the estate (applies only
to Form M1, Individual Income Tax, or
Form M2, Income Tax Return for Estates
and Trusts (Fiduciaries)—not Form
M706, Estate Tax Return),
•	 a bankruptcy trustee,
•	 the trustee of a terminating trust or other
fiduciary who has custody of the assets,
or
•	 a corporation or mining company if it:
	 —	 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.

How to File

Complete a separate Form M22 for each
early audit request.
Send the original and one copy of this
form with your final return to the department at the proper address below. The
department will enter the expiration date on
the front of one copy and return it to you.

Need Help?

If you need help to complete this form,
write to one of the addresses listed in the
previous section. Or send your questions to
one of the following email addresses:

Individuals:

•	 [email protected] for
individuals and requests for individual
bankruptcies
•	 [email protected] for
estates, trusts, corporations and requests
for corporate bankruptcies.

	
	
	

Information is available in alternative
formats upon request for persons with disabilities.

Where to Send
Minnesota Department of Revenue
Mail Station 7703
St. Paul, MN 55146-7703

Requests for individual bankruptcies,
estates and trusts:
	
	
	

Minnesota Department of Revenue
Mail Station 4113
St. Paul, MN 55146-4113

Corporations and requests for corporate
bankruptcies:
	
	
	

Minnesota Department of Revenue
Mail Station 5130
St. Paul, MN 55146-5130

Mining companies:
	
	
	

Minnesota Department of Revenue
Mail Station 3331
St. Paul, MN 55146-3331

Reporting Federal Changes

If the IRS changes your federal tax or you
file an amended federal return and it affects
your Minnesota return, you have 180 days
to file an amended return with the department.
If the federal changes or amended return
does not affect your Minnesota return, you
have 180 days to send a letter explaining
why the federal audit or amended return
does not affect your Minnesota return. Send
your letter and a complete copy of your
federal amended return or the correction
notice you received from the IRS to the
department at the appropriate address in the
“Where to send” section.
If you fail to report as required, a 10
percent penalty will be assessed on any
additional tax.
If any amounts of income, tax preferences,
deductions or credits are changed or corrected by the IRS or if you file an amended
federal return, the department may recompute or reassess tax due within one
year after you notify the department of the
federal changes. If you believe the federal
changes are wrong, please explain on a
separate sheet.