Minnesota Estate Closing Letters

Every Estate Tax return filed with the Minnesota Department of Revenue is issued a Notification of Closed Estate File.

This document is sent to the personal representative or the individual/firm designated as Power of Attorney.

If the estate is required to file federal Form 706 with the Internal Revenue Service, the Minnesota Notification of Closed Estate File will not be issued until we receive a copy of the federal closing letter and/or federal audit report.

Note: If the IRS issues an audit report, you must file an amended Minnesota Form M706 to reflect the federal changes.

Mail a copy of the federal closing letter and/or audit report to:

Minnesota Department of Revenue
Mail Station 5140
600 N. Robert St.
St Paul, MN 55146-5140