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Minnesota Estate Closing Letters

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When we accept an Estate Tax return as filed, we’ll send a Minnesota Notification of Closed Estate letter to the personal representative or power of attorney appointee.  

The letter informs the estate that the return is filed, and it may be amended if there is:  

  • A change to the return by either the IRS or the estate   

  • Evidence of misrepresentation of a material fact  

  • Substantial error based on an established Revenue position  

  • Serious administrative omission  

Federal Closing Letter 

If the estate is required to file federal Form 706 with the IRS, we will not issue a Minnesota Notification of Closed Estate letter until we receive a copy of the federal closing letter or federal audit report from the customer. An estate is required to file a federal Form 706 if it meets the federal filing requirement or makes a federal election.  

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

Send a copy of the federal closing letter, audit report, or both to:  

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

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