Filing for a Deceased Person

How do I claim the Renter's Credit for someone who passed away? 
Because the Renter's Credit is now a credit that is claimed on the Minnesota Individual Income Tax return (Form M1), it will be treated the same way as any other credits claimed as part of an income tax return. Taxpayers should follow the current process to file a Minnesota Individual Income Tax return on behalf of a deceased taxpayer. The eligibility of the credit will be based on the rent paid and income for the portion of the year before the taxpayer passed away. 

If a person eligible for a Property Tax Refund died, these people may claim their refund:

• A spouse
• A dependent, if there is no spouse

Depending on when the person died, there are different filing requirements. For details, see the instructions for Form M1PR, Homestead Credit Refund.

Note: If you file Form M1PR as a dependent, you must also complete and include Form M23, Claim for a Refund for a Deceased Taxpayer.

Personal Representatives

If a person dies without a spouse or dependent, a personal representative administers the estate. A personal representative cannot file the Property Tax Refund return, but they may deposit the refund check if we issued it prior to death.

Additional Information

For more details on filing for a deceased person, see Income Tax Fact Sheet 9 – Filing on Behalf of a Deceased Taxpayer.