How Do I File Taxes for a Deceased Person in Minnesota?

Minnesota requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form M1.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Minnesota

Final income tax return

A final state return is required for income earned through the date of death.

Form: Form M1
Due: April 15 following year of death

Print "DECD" and the date of death after the decedent's last name, sign as personal representative, and enclose a copy of the court document appointing you; a surviving spouse filing jointly encloses the death certificate instead (MN DOR Income Tax Fact Sheet 9). Form M22 filed with the final M1 starts an 18-month assessment limitation period.

Form M1 File online

Tax clearance

Minnesota requires tax clearance before distribution

Minnesota requires the tax to be satisfied before property is transferred, but it issues no clearance certificate — DOR states "The Minnesota Department of Revenue does not issue inheritance waiver or clearance letters".

Minnesota tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Minnesota estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold ($600 or more of gross income allocable to Minnesota, or a nonresident alien beneficiary — commissioner-set amount under Minn. Stat. § 289A.08 subd. 2).
Minnesota estate tax return: The estate value ($0) is below Minnesota's $3,000,000 filing threshold. Minnesota's filing test uses the gross estate plus lifetime taxable gifts, and filing is also required whenever a federal estate tax return is due.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Minnesota requires a final state income tax return (Form M1) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Minnesota fiduciary return (Form M2) may also be required. A Minnesota estate tax return must also be filed when the federal gross estate plus lifetime taxable gifts made within three years of death exceeds $3,000,000, or whenever a federal estate tax return is required, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. The final Minnesota return is due April 15 following year of death. The Minnesota fiduciary return is due April 15 (calendar year); automatic 6-month extension if tax paid in full by original due date. The Minnesota estate tax return (Form M706) is due 9 months after date of death (payment due same day; no automatic payment extension).

Yes. Minnesota requires the tax to be satisfied before property is transferred, but it issues no clearance certificate — DOR states 'The Minnesota Department of Revenue does not issue inheritance waiver or clearance letters'. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Minnesota imposes a state estate tax on an estate above $3,000,000. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate plus lifetime taxable gifts made within three years of death exceeds $3,000,000, or whenever a federal estate tax return is required, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the Minnesota estate tax return (required when the federal gross estate plus lifetime taxable gifts made within three years of death exceeds $3,000,000, or whenever a federal estate tax return is required).

Tax Filing After Death in Minnesota

After a death in Minnesota, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Minnesota imposes a state estate tax on estates exceeding $3,000,000, and the return-filing test is broader than the exemption — it runs on the federal gross estate plus lifetime taxable gifts, and filing is also required whenever a federal estate tax return is due, so some estates file even though no tax is due. The Minnesota death tax calculator estimates the liability.

Filing deadlines depend on the type of return. The final Minnesota income tax return is due April 15 following year of death. The state estate tax return (Form M706) is due 9 months after date of death (payment due same day; no automatic payment extension). The Minnesota estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
Minn. Stat. § 290.06
Minn. Stat. § 291.03, § 291.016
Minn. Stat. §§ 289A.08 subd. 2, 289A.10 subd. 1, 289A.18, 289A.19 subd. 1 and subd. 4, 289A.30 subd. 2, 289A.38 subd. 12, 291.03, 291.12, 270C.63

Data sourced from Minnesota statutes and official state code. How we research.

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