Minnesota Estate Tax Forms & Deadlines
Last updated: 20 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Minnesota Estate Tax — Forms & Deadlines
One-stop page for Minnesota estate tax filing: who must file, which forms you need, due dates and extensions, payment and penalties, installment options, mailing addresses, and practical checklists.
Who must file?
Core forms & where to get them
Minnesota forms
- M706 — Minnesota Estate Tax Return (with line instructions).
- M706Q — Election to Claim the Qualified Small Business & Farm Property Deduction (if applicable).
- Payment voucher — Create/print from DOR website if paying by check; electronic payments available.
- REV184i — Power of Attorney (if you want DOR to discuss the return with your representative).
See the current M706 Instructions (PDF) for thresholds, attachments, penalties/interest, mailing, installment and extension rules.
Federal references to attach
- Form 706 (or 706-NA) pages/schedules and any Form 712 (life insurance).
- Valuations/appraisals; will/trusts; letters of authority; any other state/foreign estate tax returns (if applicable).
If no federal filing is required, complete a pro-forma federal 706 to support the Minnesota computation (per M706 instructions).
Deadlines, extensions & installments
| Item | When due | Where | Notes |
|---|---|---|---|
| M706 (return) | 9 months after date of death | Minnesota DOR | Regular filing due date. |
| Tax payment | 9 months after date of death | Minnesota DOR | Interest accrues on unpaid amounts after 9 months; penalties may apply. |
| Automatic extension to file | +6 months (or longer if IRS grants a longer federal filing extension) | Minnesota DOR | Extension to file only; does not extend time to pay. Attach federal approval if applicable. |
| Extension to pay | Up to +6 months for good cause | Minnesota DOR | Request in writing before the regular due date. May also coordinate with federal payment extensions/§6166. |
| Installments (closely held business / federal §6161 or §6166) | Election/notice by 9 months | Minnesota DOR | Allowed if federal installments are granted; equal installments; interest continues to accrue. |
How to file & pay
E-pay / voucher
- Pay electronically on the DOR site (Make a Payment) using the decedent’s SSN and bank details.
- Or create a payment voucher on the DOR site and mail with your check.
Electronic payment must complete and receive a confirmation by the due date to be timely.
Mailing addresses
Per DOR: send Form M706 to
Minnesota Department of Revenue
Mail Station 1315
600 N. Robert St.
St. Paul, MN 55146-1315
Estate Tax correspondence (not returns): Mail Station 5140, same street/city/ZIP. Street delivery: 600 N. Robert St., St. Paul, MN 55101.
Penalties & interest (summary)
Penalties
- Late payment: 6% of unpaid tax (after 9-month payment due date).
- Additional late payment: +5% if you file after the regular filing due date and don’t pay the reported tax when you file.
- Late filing: 5% of unpaid tax if you file after the extended filing due date and owe tax.
- Extended delinquency: +5% if you fail to file within 30 days of a written demand.
Interest
- Simple interest accrues on unpaid tax and penalties from the 9-month mark; the rate can change annually.
- Recent DOR guidance lists 8% for 2024 and 8% for 2025.
Interest accrues even if a filing extension is granted or you pay in installments.
Practical checklists
Before filing
- Confirm residency and identify MN-situs assets for nonresidents.
- Complete federal schedules (706/706-NA) and obtain appraisals.
- Evaluate M706Q eligibility (qualified small business/farm deduction).
- Model liquidity for the 9-month payment deadline; consider payment extensions/§6166.
When extending
- Automatic +6 months to file; if the IRS grants a longer federal filing extension, Minnesota follows that longer filing period.
- To extend payment (up to six months), send a written request to DOR before the 9-month due date.
- Make an extension payment to avoid penalties/interest; include on M706 “Payments Previously Made.”
FAQs
When are Minnesota estate tax returns and payments due?
Both the return M706 and the payment are due 9 months after death. Minnesota grants an automatic 6-month filing extension (or longer if the IRS grants more time to file federally), but payment is still due at 9 months.
Is there a form to request the filing extension?
No separate Minnesota form is required for the automatic filing extension. If you have an IRS-approved extension to file the federal return, attach the approval to M706.
Can I pay in installments?
Possibly. If the IRS grants payment extensions or a §6166 installment plan, Minnesota generally allows proportional installments if you notify DOR within 9 months and meet the requirements. Interest accrues on unpaid amounts.
Where do I mail the return?
Form M706: Minnesota Department of Revenue, Mail Station 1315, 600 N. Robert St., St. Paul, MN 55146-1315. See above for correspondence and street-delivery addresses.
References
- Minnesota DOR — Estate Tax Due Dates & Extensions (M706 due in 9 months; automatic 6-month filing extension; no extension to pay). :contentReference[oaicite:0]{index=0}
- Form M706 Instructions (2024/2025): filing/payment at 9 months; filing-extension rules; penalty/interest rates; payment extension for good cause; installment payments when federal extension/§6166 applies; addresses; payment methods. :contentReference[oaicite:1]{index=1}
- Minnesota DOR — Submitting an Estate Tax Return and Correspondence (mailing addresses; REV184i POA). :contentReference[oaicite:2]{index=2}