When filling out the form: Use black ink. The Minnesota Department of Revenue offsets (takes) tax refunds and government payments owed to you and applies them to your tax or other agency debt.See What is backup withholding, later. By signing the filled-out form, you: 1. We have provided sample letters that you can use to request waivers of several different types of IRS penalties. A few "must knows" for taxpayers to learn before starting the Free File Fillable Forms program. The fill-in paragraph(s) selected address the taxpayer's correspondence, and include pertinent, accurate, and complete information in the fill-ins. The following information generally outlines federal and state tax and other requirements that apply to the employment relationship. This page lists the forms and handouts included in the packet handed out to candidates who file at the Office of the Secretary of State. Caution: Do not sign this form unless all applicable lines have been complete.