Filing for a Deceased Taxpayer

Minnesota requires a final state income tax return for a deceased taxpayer in the year of their death if a federal income tax return is required for that year. When filing for a deceased taxpayer, use the same filing status as on their federal return. 

If a personal representative has been appointed, they are responsible for filing the deceased’s final return for the year of death, even if there is a surviving spouse. 

For more information and instructions, see Filing on Behalf of a Deceased Taxpayer (Income Tax Fact Sheet 9).