MN HF2336

Commissioner of Revenue must develop and implement a free secure electronic filing system on the department's website for individual income tax returns, allowing filing by both individuals and tax preparers.

System must automatically populate returns with taxpayer data including wage information, state income tax withholding, and calculated tax amounts owed or refunds due.

Free electronic filing available by January 15, 2019 for tax year 2018 returns of filers with wage income only, fewer than five dependents, and federal adjusted gross income under $200,000 (joint filers) or $100,000 (other filers).

Pilot program with at least three taxpayer assistance sites must test the system by January 15, 2018, with at least one site in the seven-county metropolitan area and one in greater Minnesota.

Commissioner must provide annual reports to legislative tax committees beginning September 15, 2019, including usage statistics, expansion recommendations, and a timeline for implementing free electronic filing comparable to California's program.