Submitting an Estate Tax Return and Correspondence

When sending paper Estate Tax returns, please use binder clips, three-ring binders, or two-prong fasteners to assemble Form M706, Minnesota Estate Tax Return, along with your completed federal Form 706.    

Do not use any other type of binding, staples, colored paper as separators, or index tabs.  

Double-sided documents are accepted.  

Death Certificates 

Photocopies of death certificates are accepted, but the Minnesota Department of Revenue reserves the right to request and review an original certificate.  

Do not copy death certificates on security paper.  

Power of Attorney 

The decedent's representative must fill out and submit Form REV184i, Power of Attorney, to us before we can discuss the return or the review of the return. 

Use these mailing addresses to send us your Estate Tax mail.  

When sending correspondence directly to a Revenue employee, write “ATTN” followed by the name of the employee above the line of the department’s name.   

Estate Tax Returns (Form M706)  

Minnesota Department of Revenue  
Mail Station 1315  
600 N. Robert St.  
St. Paul, MN 55146-1315  

Estate Tax Correspondence  

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

Street Address for Deliveries 

Minnesota Department of Revenue  
Estate and Fiduciary Income Tax  
600 N. Robert St.  
St. Paul, MN 55101