Calculating Penalty and Interest

Use the worksheet to calculate the 2023 interest you owe. We will charge interest on any unpaid tax and penalty after April 15, 2024.

The interest rate is determined each year. The interest rate for 2024 is 8%.

Note: We do not charge a late payment penalty if both of these are true:

• You pay at least 90% of your total tax by April 15, 2024
• You file your return and pay any remaining tax by October 15, 2024

**If the days fall in more than one calendar year, determine steps 6 through 10 separately for each year.

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.