How Do I File Taxes for a Deceased Person in Minnesota?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final Minnesota income tax return (Form M1) must be filed for income earned through the date of death.Minn. Stat. §§ 289A.08 subd. 2, 289A.10 subd. 1, 289A.18, 289A.38 subd. 12, 291.03, 270C.63Verified Jul 13, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Minnesota fiduciary return (Form M2) may also be required. Estates exceeding $$3,000,000 must also file a Minnesota estate tax return.
The final federal and Minnesota income tax returns are due april 15 following year of death.Minn. Stat. §§ 289A.08 subd. 2, 289A.10 subd. 1, 289A.18, 289A.38 subd. 12, 291.03, 270C.63Verified Jul 13, 2026 The fiduciary return is due april 15 (calendar year); automatic 6-month extension if tax paid in full by original due date.
Yes. Submit IRS estate tax closing letter (if federal Form 706 was filed) to MN Revenue for estate tax file closure. MN issues Notification of Closed Estate. Lien on MN property under Minn. Stat. § 270C.63 until estate tax paid. File Form M22 with final M1/M2 for early income tax audit.Minn. Stat. §§ 289A.08 subd. 2, 289A.10 subd. 1, 289A.18, 289A.38 subd. 12, 291.03, 270C.63Verified Jul 13, 2026 Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. Minnesota imposes a state estate tax on estates exceeding $$3,000,000.Minn. Stat. § 291.03, § 291.016Verified Jul 13, 2026 This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Minnesota death tax calculator.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Minnesota estate tax return (for estates over $$3,000,000).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Minnesota estate settlement plan covers all filing responsibilities in order.
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Prepare the application to open probate and request Letters Testamentary or of Administration.
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Prepare the creditor notice for an estate — the official state form or a notice typeset to statute, plus mailed notices for known creditors.
Small Estate Affidavit
Prepare the affidavit that collects a small estate's property without probate — the official state form or an affidavit drafted to statute, plus a presentation letter for each holder.
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Prepare the probate inventory of estate property — every asset at its date-of-death value, composed to your state's statute, with the state's filing or delivery instructions.
Estate Closing
Prepare the paperwork that closes the estate — the state's closing statement, petition for discharge, or final account, with the state's closing instructions and the optional federal forms.
Letter of Instruction
Prepare the letter of instruction a bank or insurer requests during estate settlement.
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Calculate how many certified death certificates you need based on the assets and accounts you need to close. See state-specific ordering information.
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Minnesota Estate Planning Resources
In-depth guides covering Minnesota probate laws, trust requirements, and estate planning strategies.