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Estate Tax Installment Payments

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If you owe Minnesota Estate Tax and meet the qualifications, you may request to make installment payments.

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The estate may pay the Minnesota Estate Tax in installments if all these conditions are met:

The IRS has granted the estate an extension of time to pay the federal Estate Tax, under Internal Revenue Code, section 6161 or I.R.C., section 6166.

The executor sends a letter to the Minnesota Department of Revenue no later than nine months after the decedent's date of death. The letter must:
- Indicate the estate will pay the Minnesota Estate Tax in installments.
- Identify the dates the payments will be made.
- Provide payment dates matching the federal Estate Tax installment payments.

The installment payment plan is not available to estates with a federal gross value under the federal filing requirement.

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