Tax Professional Tip #11 – Filing for Deceased Taxpayers

Minnesota Department of Revenue sent this bulletin at 03/12/2026 11:03 AM CDT
Tax Pro Tips

When a client or their family member passes away, their tax filing situation and needs change. The Minnesota Department of Revenue has many resources to help you file for deceased taxpayers:

If a client is claiming a refund on behalf of a deceased taxpayer, they must complete Form M23, Claim for a Refund for a Deceased Taxpayer.

The Renter’s Credit for a deceased taxpayer may now be claimed by someone other than their spouse or dependent during the statute of limitations for Form M1, Individual Income Tax. This is due to the Renter’s Credit moving from Form M1PR, Homestead Credit Refund, to Schedule M1RENT, Renter’s Credit.

Questions?

Contact us.

If you

Then

Need help with your clients’ accounts and have power of attorney on file with us

Contact the appropriate tax division

Have questions about tax law changes

Email our Tax Law Changes Team

Have general individual income tax questions, need time-sensitive assistance, or have feedback or an idea for a tax pro tip

Email our Tax Pro Outreach Coordinator or call 651-556-6606

Have general withholding tax questions

Email our Withholding Tax Outreach Team or call 651-556-3180

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