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Direct Tax Rebate Payments

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One-Time Refund for Tax Year 2021

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The Minnesota Department of Revenue has reissued 128,000 one-time tax rebate checks that were issued last year but went uncashed and expired. These checks were mailed to the most recent address we have on file for recipients. They expire two years after the issue date.

In all, we issued nearly 2.1 million Direct Tax Rebate payments  — totaling nearly $1 billion  —  under a law passed in May 2023. Eligibility and rebate amounts were based on previously filed 2021 income tax or property tax refund returns. 

We initially sent payments by direct deposit or paper check in August and September 2023, and we reissued 150,000 uncashed checks in November and December. Then, in February and March 2024, we reissued checks that still had not been cashed. 

Rebate Payment is Taxable on Federal Return
The IRS determined this payment is taxable on federal returns. We sent Form 1099-MISC to all rebate recipients to use when filing U.S. individual income tax returns. If you include this payment in federal adjusted gross income, subtract it from Minnesota taxable income on line 33 of Schedule M1M and line 10 of Form M1PR.

About the Rebate Program

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Common Questions

General Rebate Questions

Check and Direct Deposit Payments

Contact Info

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