Assembling an Estate Tax Return

When sending paper Estate Tax returns to the Minnesota Department of Revenue, we prefer you use binder clips to assemble Form M706, Minnesota Estate Tax Return and your completed federal Form 706.

You may also use three-ring binders or two-prong fasteners. Double-sided documents are acceptable.

Do not use any other type of binding, staples, colored paper as separators, or index tabs.

To start processing your return, we must remove any binding, staples, etc., and scan the return into our imaging system. Breaking down a return that is bound or stapled often results in torn pages and delayed processing.

You may submit your return in PDF format on a data CD by doing the following:

1. Make sure you have printed copies of the following documents:
   • Completed Form M706
   • Any required schedules
   • Completed federal Form 706 (first three pages)
   • Death certificate
   • Index page
2. Save all the schedules and attachments in PDF format to a data CD. You can do this by scanning paper copies and saving them as PDF files or, in some cases, by filling out a form onscreen and saving as a PDF file.
3. Label the data CD with all of the following information:
   • Decedent's full name (last name, first name, middle initial)
   • Date of death
   • Last four digits of the decedent's Social Security number
4. Mail the data CD to the same address as paper returns.

Death Certificates

Photocopies are acceptable, but the Minnesota Department of Revenue reserves the right to request and review an original. Do not copy death certificates on security paper. If you use security paper when copying, only the word "VOID" appears; a photocopy is not acceptable in this case.

Power of Attorney

The power of attorney (POA) box must be checked on the second page of Form M706 next to the executor's signature. We cannot discuss any part of the return or our review of the return with anyone beyond the executor if the box is unchecked. In that case, the decedent's representative must fill out and submit Form REV184, Power of Attorney, to the department's Estate Tax before we can discuss the return.