The regular due date for filing Form M706 and paying the tax due is nine months after the decedent's death. There is an automatic six month extension to file. There is no extension for payment. There is one exception to the filing deadline.
For decedents whose date of death is after Dec. 31, 2009 and before Dec. 17, 2010, a Minnesota Estate Tax return is due fifteen months after date of death or on September 19, 2011 (or the extended filing date as prescribed by the IRS), whichever is later. This is a filing extension only.