Fillable Form M23 - Claim For A Refund Due A Deceased Taxpayer (Page 2 of 2) in pdf

Form M23 instructions

Purpose

If more than one person can

there may be a refund available for a full tax

year and one for the portion of the new tax

claim the refund

Use Form M23 to claim a Minnesota prop-

year before the time of death. Complete a

erty tax refund, income tax refund or credit

If more than one person can claim the

separate Form M23 for each refund claim

for military service in a combat zone due a

refund or credit, all of the eligible persons

and for each year.

deceased taxpayer.

must agree which one will receive it. That

Who can claim the refund?

Use a separate Form M23 for each refund

person must then have all the other eligible

claim and for each tax year. Complete the

persons give their consent by signing the

Property tax refund

name and address area and only one section

waiver form at the bottom of this page.

If the decedent died before filing Form

—either for the property tax refund or

M1PR OR died after filing but before

For example, if you are one of several

the income tax refund/credit for military

receiving the refund check, the only persons

children of the decedent, you must obtain

service in a combat zone.

eligible to claim the decedent’s property tax

the consent of the other children by having

If the decedent’s return has been filed,

refund are the decedent’s surviving spouse

them sign the waiver form.

the department will issue the refund check

or dependent. No one else, including the

to the decedent and mail it to the decedent’s

If taxes or debts are owed

personal representative of the estate, can ap-

address. If you are eligible to receive the

ply for the decedent’s property tax refund.

If the decedent owed any Minnesota or

decedent’s refund, complete Form M23 and

federal taxes, criminal fines, a debt to a state

You are a dependent of the decedent if you

mail it with the refund check to the address

agency, district court, qualifying hospital

could be claimed as a dependent on the

shown at the bottom of Form M23. If your

or public library, state law may require the

claim is approved, the department will reis-

decedent’s income tax return.

department to apply the refund or credit to

sue the refund check in your name and mail

If the decedent did not file an income tax

the amount owed (including penalty and

it to your address.

return and you are under age 19 (under

interest on the taxes). The decedent’s Social

If the decedent’s return has not been

age 24 if a full time student), or you did

Security number will be used to identify

filed, complete Form M23 and include it,

not have to file an income tax return for

him or her as the correct debtor. If the debt

along with a copy of the decedent’s death

the years of the refund, check the M1PR

is less than the refund, you will receive the

certificate, when you file the decedent’s

instruction booklet to see if you are a

difference.

return. Mail the return, Form M23 and the

dependent.

death certificate to the address shown on

Use of information

If the decedent died after receiving the

the tax return.

All information you provide on Form M23

refund but had not cashed the check, the

To file the decedent’s return electronically,

is private by state law and cannot be given

refund is considered part of the estate.

fax Form M23 and the decedent’s death

to others without your consent, except to

Income tax refund or credit for mili-

certificate to 651-556-3124 at least one

the Internal Revenue Service (IRS), to other

business day before the return is filed elec-

tary service in a combat zone

states that guarantee its privacy by law, to

tronically.

The personal representative of the dece-

Minnesota courts, and to other Minnesota

dent’s estate is entitled to claim income tax

state, county and local government agencies.

Include the death certificate

refund and credit for military service in a

The Social Security numbers are required

You must include a copy of the decedent’s

combat zone for the decedent. If no per-

under M.S. 289A.12, subd. 13.

death certificate with your Form M23. Your

sonal representative has been appointed to

claim cannot be processed without it.

Information not required

represent the estate, the persons eligible to

claim the decedent’s income tax refund or

Information requested on Form M23 is

Possible refunds for two years

combat zone credit are, from first to last:

required by law to determine if you are

If the decedent died after the end of his or

• the decedent’s surviving spouse

eligible to receive the decedent’s refund. The

her tax year (December 31, for most) and

• the decedent’s children

only information you are not required to

before filing Form M1PR, Property Tax

• the decedent’s grandchildren

provide is your telephone number. How-

Refund Return, Form M1, Individual Income

• the decedent’s father and mother

ever, we ask that you provide it in case we

• the decedent’s brothers and sisters

Tax Return, or Form M99, Credit for Mili-

have to contact you. If you do not provide

• the children of the decedent’s brothers

tary Service in a Combat Zone for that year,

the required information, the department

and sisters

will send Form M23 back to you.

Waiver of right to Minnesota income tax refund, property tax refund or credit for military service in

a combat zone due decedent

If there is more than one person eligible to claim the decedent’s Minnesota refund or credit, 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 or credit

for the year

. I/we hereby inform the Minnesota Department of Revenue that

I/we waive any and all right to this refund or credit, and I/we give permission for the Minnesota Department of Revenue to issue a check

for the full amount of the tax refund or credit to

only.

Signature

Date

Signature

Date

Signature

Date

Signature

Date

Form M23 - Claim For A Refund Due A Deceased Taxpayer Page 2

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