When submitting an Estate Tax return to the Minnesota Department of Revenue, follow the instructions below to ensure we can process your return correctly.
Assembling Form M706 for submission
When sending paper Estate Tax returns to the department, we prefer you use binder clips to assemble Form M706, Minnesota Estate Tax Return, and your complete federal Form 706. You may also use three-ring binders or two-prong fasteners. Double-sided documents are acceptable.
Do not use any other type of binding, staples, colored paper as separators, or index tabs. To start processing your return, we must remove any binding, staples, etc., and scan the return into our imaging system. Breaking down a return that is bound or stapled often results in torn pages and processing delays.
Alternate method (digital format)
You may instead submit your return in PDF format on a data CD. To do so:
- Make sure you have printed copies of the following documents: a completed Form M706 and any required schedules, a federal Form 706 (the first three pages), the death certificate, and an index page listing the documents.
- Using a PDF format, save all the schedules and attachments to a data CD. You can do this by scanning paper copies and saving them as PDF files or, in some cases, by filling out a form onscreen and saving as a PDF file.
- Label the data CD with all of the following information:
the decedent’s full name (last name, first name, middle initial);
the date of death; and
the decedent’s Social Security number (last four digits ONLY)
- Mail the data CD to the same address as for paper returns.
Death certificates: Photocopies are acceptable, but the department reserves the right to request and review an original. Do not copy death certificates on security paper. If you use security paper when copying, only the word “VOID” appears; a photocopy is not acceptable in this case.
Power of Attorney: The power of attorney (POA) box must be checked on the front page of the return, or we cannot discuss any part of the return, or our review of the return, with the POA. In that case, the decedent’s representative must fill out and submit Form REV184, Power of Attorney, to the department’s Estate Tax Office before we can discuss the return.