Form M-23 - Claim For A Refund For A Deceased Taxpayer - Instructions
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1Instructions for Form M-23
Purpose
Who is eligible to claim the
If more than one person is
property tax refund?
eligible
Form M-23 is used to claim a Minnesota
property tax refund or an income tax
If the decedent died before filing Form
If more than one person can claim the
refund due a deceased taxpayer.
M-1PR OR died after filing Form M-1PR
income tax refund, all of the eligible
but before receiving the refund check, the
persons must agree which one will receive
You must complete a separate Form M-23
only persons eligible to claim the
it. The person who is agreed upon must
for each refund claim and for each tax
decedent’s property tax refund are:
then have all the other eligible persons give
year. Fill in the name and address area and
their consent by signing the waiver form at
• the decedent’s surviving spouse
only one section — either for the property
the bottom of this page.
• a dependent of the decedent
tax refund or the income tax refund.
For example, if you are one of several
No one else, including the personal
If the decedent’s return has been filed, the
children of the decedent, you must obtain
representative of the estate, can apply for
Department of Revenue will issue the
the consent of the other children by having
the decedent’s property tax refund.
refund check to the decedent and mail it to
them sign the waiver form.
the decedent’s address. If you are eligible
You are considered to be a dependent of
to receive the decedent’s refund, complete
The refund may be reduced
the decedent if:
Form M-23 and mail it with the check to:
to pay certain debts
• you are under age 19 (or under age 24 if
If the decedent owed any Minnesota or
Minnesota Decedent Refund
you are a full-time student) and the
federal taxes, owed criminal fines, a debt
Mail Station 4210
decedent provided more than 50 percent
to a state agency, district court, a munici-
St. Paul, MN 55146-4210
of your support, or
pal hospital, or a public library, the
If your claim is approved, the department
• you are age 18 or over and lived with
Department of Revenue is required to
will reissue the refund check in your name
the decedent, and he or she provided
reduce the refund by the amount necessary
and mail it to your address.
more than 50 percent of your support.
to pay the debt.
If the decedent’s return has not been filed,
If the decedent died after filing Form
Use of information
complete Form M-23 and attach it, along
M-1PR and had received the refund but
All information you fill in on Form M-23 is
with a copy of the decedent’s death
had not cashed the refund check, the
private by state law and cannot be given to
certificate, to the decedent’s return. Mail
refund is considered part of the estate.
others without your consent, except to the
the return, Form M-23, and death certifi-
Internal Revenue Service (IRS), to other
Who is eligible to claim the
cate to the address shown on the tax
states that guarantee its privacy by law, to
income tax refund?
return.
Minnesota courts, and to other Minnesota
If no personal representative has been
state, county, and local government
You must attach a copy of the
appointed to represent the decedent’s
agencies.
decedent’s death certificate
estate, and if there is no surviving spouse
Your claim for the decedent’s refund
Information not required
of the decedent, the persons eligible to
cannot be processed unless you attach a
claim the decedent’s income tax refund
Information requested on Form M-23 is
copy of the decedent’s death certificate to
are, from first to last:
required by law to determine if you are
your Form M-23.
eligible to receive the decedent’s refund.
• the decedent’s children
The only information you are not required
There may be refunds for two
• the decedent’s grandchildren
to provide is your telephone number.
• the decedent’s father and mother
years
However, we ask that you provide it in
• the decedent’s brothers and sisters
If the decedent died after the end of his or
case we have to contact you. If you do not
• the children of the decedent’s brothers
her tax year — after December 31, for
provide the required information, the
and sisters
example — and before filing Form M-1PR,
Department of Revenue must send Form
Minnesota Property Tax Refund Return, or a
M-23 back to you.
Minnesota individual income tax return for
that year, there may be a refund available
for that full tax year, and another refund
may be available for the portion of the new
tax year before the time of death.
Waiver of right to Minnesota income tax or property tax refund due decedent
If there is more than one person eligible to claim the decedent’s Minnesota income tax or property tax refund, all of the eligible persons
must agree which one will receive the refund. That person must then have all the other eligible persons give their consent by signing this form.
Along with the person named below, we the undersigned have an equal right to receive the Minnesota tax refund of
for the year
. I/we hereby inform the Minnesota Department of Revenue that I/we
waive any and all right to this refund, and I/we give permission for the Minnesota Department of Revenue to issue a check for the full
amount of the tax refund to
only.
Signature
Date
Signature
Date
Signature
Date
Signature
Date
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