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FINAL DRAFT — 8/19/24

2024 Estate Tax Form M706 Instructions
For estates of decedents whose dates of death are in calendar year 2024

Estate Tax Exclusion and Filing Requirement
Questions? For 2024 decedents, the exclusion amount and tax filing threshold is $3,000,000. The exclusion
You can find forms and information,
amount is subtracted on Form M706, Line 6a.
including answers to frequently asked
questions and options for paying For 2024 decedents, the maximum qualified small business property and farm property deduction
electronically, on our website at: amount is $2,000,000. The combined exclusion amount, and deduction for qualified small business
www.revenue.state.mn.us property and farm property remains $5,000,000.

Send us an email at: Filing Requirements
BusinessIncome.tax@state.mn.us If the decedent was a resident of Minnesota at the time of death, the estate is required to file Form
Call us at: M706 if the federal gross estate plus federal adjusted taxable gifts made within three years of the
decedent’s death exceeds $3,000,000 on the date of death or if the estate is required to file a federal
651-556-3075
estate tax return.
Weekdays, 8:00 a.m. to 4:30 p.m.
If the decedent was a nonresident of Minnesota, the estate is required to file Form M706 if property
Or write to: with situs in Minnesota is included in the federal gross estate and the federal gross estate plus federal
Minnesota Department of Revenue adjusted taxable gifts made within three years of the decedent’s death exceeds $3,000,000 on the date
Mail Station 1315 of death or if the estate is required to file a federal estate tax return.
600 N. Robert St. The federal gross estate is determined by completing the federal Form 706 (see page 5). The federal
St. Paul, MN 55146-1315 adjusted taxable gifts are defined in section 2001(b) of the Internal Revenue Code. (M.S. 289A.10,
subd. 1)

Forms You May Need Who Must File?
M706 Estate Tax Return If the decedent’s estate is being probated, the Probate Court or Probate Registrar will appoint some-
M706Q Election to Claim the Quali- one as personal representative — also called executor or administrator — of the decedent’s estate.
fied Small Business and Farm That person is then responsible for filing Form M706 for the estate.
Property Deduction In some cases, the Probate Court or Probate Registrar will appoint more than one person as executor.
In such cases, all persons appointed as executors are jointly responsible for filing the return.
Need Forms? If the estate is not being probated, all persons who will receive assets included in the decedent’s fed-
Go to www.revenue.state.mn.us to eral gross estate (line 1 of federal Form 706) are responsible for filing the Minnesota return. If more
download forms and other information,
than one person will receive the assets, all persons receiving the assets should choose a mutually
including a Revenue Notice regarding
agreeable person among them to file the estate tax returns. If one person cannot be agreed on, each
the alternative value, special use valua-
person must file a Minnesota return for the decedent’s estate. Each person must include on the return
tion and administrative deductions.
This information is available in alternate not only the assets he or she is receiving, but also all of the decedent’s assets being received by other
formats. persons and the names of the other persons. (M.S. 289A.10 and M.S. 291.12)

Who Must Pay?
Contents The executor is responsible for paying the Minnesota estate tax.
General Information ..... ...... 1–4
However, if the assets were distributed without reserving enough to pay the various taxes, the ex-
Filing and Paying Requirements . 1–2 ecutor and beneficiaries are personally responsible for payment to the extent of the value of assets
Making a Payment ... ...... ..... 2 received respectively. (M.S. 270C.585 and M.S. 291.12)
Line Instructions ... ...... ..... . 5–7
Deadline for Filing
Tax Table ... ...... ..... ....... .. 6 The regular due date for filing Form M706 is nine months after the date of death. (M.S. 289A.18,
Checklist .... ...... ...... ..... .. 7 subd. 3)
Mailing Label ... ...... ..... ..... 7 Filing extensions. The automatic extended due date for filing Form M706 is 6 months after the regu-
lar due date or the amount of time granted by the Internal Revenue Service (IRS) to file the federal
estate tax return, whichever is longer. (M.S. 289A.19, subd. 4)
Any tax not paid by the regular due date is subject to penalties and interest (see Penalties on page 3).

Deadline for Paying
The Minnesota estate tax must be paid no later than nine months after the date of death of the dece-
dent. (M.S. 289A.20, subd. 3)

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General Information (continued)

Making a Payment
Pay Electronically
Go to our website at www.revenue.state.mn.us and select Make a Payment. There is no need to register. Enter the decedent’s Social Secu-
rity number and follow the prompts for individuals to make an estate tax payment. You’ll need the decedent’s last name, date of birth, date
of death and your bank routing and account numbers. When paying electronically, you must use an account not associated with any foreign
banks.
To be timely, you must complete your transaction and receive a confirmation number on or before the due date for that payment.
Pay by Check
• Go to our website at www.revenue.state.mn.us to create and print a payment voucher
• Write your check to Minnesota Revenue and mail together to the address on the voucher
Your check authorizes us to make a one-time electronic fund transfer from your account. You may not receive your cancelled check.

If good cause exists, the department may extend the time for payment for a period of not more than six months. To request a payment exten-
sion, submit your request in writing to the department prior to the regular due date. (M.S. 289A.30, subd. 2)
It may also be possible to pay the tax in installments if the estate meets the requirements explained in Paying Tax in Installments.

Paying Tax in Installments
If the Minnesota estate tax is $5,000 or more and the IRS, under IRC sections 6161 or 6166, has granted the estate an extension of time to pay
the federal estate tax, the estate may pay the Minnesota estate tax in installments if the requirements explained below are met.
To be allowed to pay the Minnesota estate tax in installments, the executor must notify the commissioner in writing no later than nine months
after the date of death of the decedent. The letter must indicate that the estate will pay the Minnesota estate tax in installments and the dates
the payments will be made. The dates must be the same as the dates on which the federal estate tax installments will be made.
The installments — not including interest owed — must be made in equal amounts.
Even if you pay the tax in installments, you must pay interest on any tax that remains unpaid after nine months from the date of death of the
decedent. The rate of interest on each installment will be the interest rate in effect during that annual period. (M.S. 289A.55, subd. 7)
The amount of interest to include with each installment must be figured separately. Follow the steps below to determine the interest to include
with each installment:

1 Determine the number of days from the last payment due date (return or installment) to date of payment
or Dec. 31, whichever is earlier ............................................................... ........
2 Divide step 1 by 365, and round the result to five decimal places ...............................................
3 Multiply step 2 by the interest rate in effect for that year (see Interest on page 3) .................................
4 Multiply step 3 by the tax still due ............................................................... .........
• If the due date is in the same year that you’re making your payment, STOP HERE.
The result in step 4 is the interest you must include with your installment.
• If your payment was due in one year and you’re making the installment in the next calendar year, continue with step 5.
5 Determine the number of days from Jan. 1 to date of payment .................................................
6 Divide step 5 by 365, and round the result to five decimal places ...............................................
7 Multiply step 6 by the interest rate in effect for that year (see Interest on page 3) .................................
If8 youMultiplyfail to makestep 7anbyinstallmentthe tax still dueon time, you...............................................................cannot continue to pay the tax in installments..........Instead, you must pay within— 90 days from
the9 Adddatestepof the4 andmissedstepinstallment8. This is the interestthe— full amountto includeof unpaidwith yourMinnesotainstallmentestate tax, a late.......................................payment penalty on the unpaid tax, plus interest.
If you missed the installment date for what you believe is a reasonable cause, you may request to continue making installment payments by
explaining why the payment was late. Send the request to your collections officer or estate tax auditor contact. You will be notified in writing
whether you may continue paying in installments.

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General Information (continued)
Penalties
Late payment. A late payment penalty will be assessed on any tax not paid by the regular payment due date — nine months after the dece-
dent’s date of death. The penalty is 6 percent of the unpaid tax. 
If you file your Minnesota estate tax return after the regular filing due date — nine months after the decedent’s date of death — and you don’t 
pay the tax as reported on your return at the time you file, an additional 5 percent late payment penalty will be assessed on the unpaid tax.
To avoid a late payment penalty, you must pay at least 90 percent of the total Minnesota estate tax by the regular due date and file Form M706 
and pay the remaining tax due no later than 15 months after the decedent’s death. Make your extension payment electronically or mail your 
check with a completed payment voucher (see Payment Options on page 2). If you made an extension payment, include the amount you paid 
on line 14 of Form M706. (M.S. 289A.60, subd. 1)
Federal extension for paying tax. If you received an extension to pay federal estate tax or you have elected under IRC section 6166 to pay 
federal tax in installments, you will not be assessed a late payment penalty on any Minnesota estate tax not paid by the regular due date. 
Attach to your Minnesota M706 return a copy of the federal approval for extending payment of tax. (M.S. 289A.30, subd. 2) 
Late filing. If you file the return after the extended filing due date, a late filing penalty will be assessed on the unpaid tax. The penalty is 5 
percent of the unpaid tax. (M.S. 289A.60, subd. 2)
Failing to file with intent to evade tax or filing a false or fraudulent return. A penalty of 50 percent of the tax due is added to the tax if you 
fail to file or file a false or fraudulent return with intent to evade payment of the Minnesota estate tax. This penalty is in addition to any other 
penalties that may apply. (M.S. 289A.60, subd. 6)
Failure to file an informational return. If the executor fails to file an informational return by the due dates, a penalty will be assessed on the 
executor and heirs. The penalty may be increased under certain circumstances. (M.S. 289A.60, subd. 8)
Criminal penalties. If you willfully fail to file a return in order to evade paying the tax, you could be charged with a gross misdemeanor. If 
you file a fraudulent return in order to evade paying all or part of the tax, you could be charged with a felony. (M.S. 289A.63)

Abatement of Penalties 
If circumstances beyond your control prevented you from filing or paying your taxes on time, you may request an abatement of penalties. To 
request an abatement, follow the instructions in the order that notified you a penalty has been assessed. Explain the specific events or circum-
stances that prevented you from filing and/or paying on time. Your abatement request must be made within 60 days after the date you were 
notified that a penalty has been imposed. (M.S. 270C.34)
If the estate needs more time to meet the regular filing due date, the department will abate the penalties for late filing and late payment if the 
estate meets all of the following requirements:
•  Pay a reasonable estimate of the Minnesota estate tax due by the payment due date. (A payment of at least 90 percent of the amount of 
Minnesota estate tax due as shown on the return is presumed to be a “reasonable estimate.”) Make the extension payment electronically or 
mail your check with a completed payment voucher (see Making a Payment on page 2). 
•  File Form M706 and pay the remaining tax within 15 months of the decedent’s date of death. 

Interest
Interest is calculated as simple interest and accrues on unpaid tax and penalties beginning nine months from the decedent’s date of death. 
Interest will be charged even if the deadline for filing the return has been extended or the tax is being paid under an installment plan. The rate 
of interest may change from year to year. (M.S. 270C.40)
The interest rate is 8 percent for 2024 and X percent for 2025.

Use of Information
Information requested for filing estate tax is required under state law (M.S. 289A.10, subd. 2). 
All information you enter on the return is private under state law. It cannot be given to others without your consent except to the IRS, other 
Minnesota state agencies and other state governments that are authorized by law to receive the information and must treat the information as 
private. 
The decedent’s Social Security number is required by M.S. 270C.306. Although your — the executor’s — Social Security number is request-
ed on Form M706, you are not required to provide it. We ask for your Social Security number so the department can correctly identify you, 
because you are responsible for paying the estate tax if the tax is not paid from the estate’s assets.

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General Information (continued)

Assembling Required Information
You must attach the following to Form M706 (documents may be double-sided):
•  a completed copy of federal Form 706, including all federal schedules (A through U) that list an amount
•  copies of the wills, property appraisals or sales documents, trust agreements, disclaimers, financial documents, etc., that verify balances 
  and/or stock or bond prices
•  a copy of the death certificate 
•  a completed copy of the Minnesota Form M706Q if the qualified small business or farm property deduction is being elected
• a completed copy of any federal Forms 709 filed by the decedent covering the  three years prior to the decedent’s date of death.
Other items you must attach to the return include:
•  an itemized list of the gross values of the decedent’s real and tangible personal property located outside Minnesota (if a resident estate) or 
  in Minnesota (if a nonresident estate). Also, include a list of the schedule and item number where each property is listed in the decedent’s 
  federal return.
•  a completed payment voucher, if you’re paying the tax due by check with the Form M706.
Preferred method. To attach, be sure to use binder clips, 3-ring binders or 2-prong fasteners. Do not use bindings, staples or colored paper as 
separators.
Alternative method. Save all forms, documents and attachments using the PDF format, and store on a CD. Label the CD with the decedent’s 
name (last, first, middle initial), date of death and Social Security number (last four digits). Submit the CD along with a printed copy of Form 
M706, the first three pages of federal Form 706, the death certificate and an index page listing the documents. 
Where to file. Use one of the mailing labels provided on page 7 to mail your Form M706 and all required attachments to the department. If 
you choose not to use the label, mail your forms to: Minnesota Estate Tax, Mail Station 1315, St. Paul, MN 55146-1315. 

Reporting Federal Changes
If the IRS changes or audits the estate’s federal tax or you amend the federal return, you must file an amended Minnesota estate tax return 
with the department. The amended Minnesota estate tax return is due no later than 180 days after you are notified of the federal changes or 
the date you filed the amended federal return.
You must file an amended Minnesota estate tax return even if the changes do not require you to amend the federal return. Complete a new 
Form M706 with the appropriate amended information, and check the box at the top of the form to indicate that it is an amended return. You 
must attach to your Form M706, a complete copy of the estate’s amended federal return or the correction notice you received from the IRS.
 If you received a closing letter, submit a copy to the department so the estate’s file can be closed. (M.S. 289A.38, subd. 7)
If you fail to report the federal changes within 180 days as required, a 10 percent penalty will be assessed on any additional tax. (M.S. 
289A.60, subd. 24)

Refund of Minnesota Tax
If you overpaid tax or the circumstances of the estate have changed since the Minnesota estate tax return was filed and you believe all or a 
portion of the tax already paid should be refunded, complete a new Form M706 and check the box to show it is an amended return. Enter on 
line 14 any tax, penalty and interest you’ve already paid. On line 19 enter the refund amount. (M.S. 289A.50, subd. 1)
Claims for refund must be filed within 3½ years from the due date for filing the return, plus any extension of time granted for filing the return 
but only if filed within the extended time. (M.S. 289A.40, subd. 1)
The estate will be paid interest on the amount refunded. (M.S. 289A.56, subd. 3)

Income Tax Return for Estates
If the estate’s assets generate $600 or more of Minnesota gross income, you must file Form M2, Income Tax Return for Estates and Trusts, 
with the department. 
Form M2 corresponds to the federal Form 1041, United States Income Tax Return for Estates and Trusts, and is due April 15 or the 15th day 
of the fourth month following the end of the tax year.

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Form M706 Line Instructions

You Must First Complete Federal Form 706
If you are not required to file a federal estate tax return, you must obtain and complete a federal Form 706 and instructions to correctly deter-
mine your Minnesota estate tax. Attach a copy of this completed federal return and all supporting schedules when you file Form M706.
Qualified Terminable Interest Property (QTIP). Minnesota recognizes a federal QTIP election only if it was made on a federally filed Form
706. Minnesota allows a Minnesota-only QTIP election for qualifying property. To claim this election, complete Worksheet A on page 3 of
Form M706 and and enter the result on line 7 of the form. NOTE: The Minnesota-only QTIP election does not include amounts deducted
pursuant to a federal QTIP election.
Valuation. If the estate does not have a federal filing requirement, the estate must use the date of death values of assets since alternative value
(value of asset six months from date of death) is not available. The alternative value cannot be elected federally since there will not be a federal
tax using date of death value. Minnesota only allows alternative valuation if it is elected federally.
Elections. Elections provided by the Internal Revenue Code are only available for Minnesota purposes if the estate files a federal estate tax re-
turn and makes the election at the federal level. These elections include the special land use valuation election (IRC section 2032A) and quali-
fied domestic trust election (IRC section 2056A). A copy of the IRS closing letter must be provided for all estates that claim a federal election
before a Minnesota closing letter will be issued.
Deductions. Deductions for administrative expenses can only be claimed on the Minnesota estate tax return if the expenses are not claimed as a
deduction on any of the estate’s federal fiduciary income tax returns. (M.S. 291.03)

Qualified Small Business and Farm Property Deduction
If the estate is electing to claim the qualified small business and farm property deduction, complete and attach Schedule M706Q, and check the
box above line 1. (M.S. 291.005, subd. 1 and 291.03, subd. 1)

Executors
Enter the name, address and Social Security number of the appointed executor in the designated area on Form M706.
If more than one executor was appointed by the Probate Court or Probate Registrar, attach a separate sheet of paper listing all of the other ap-
pointed executors’ names, addresses and Social Security numbers.
All appointed executors must sign the completed Form M706.

Line Instructions
Line 1
Enter the value from the federal Form 706 line(3)(a).
If the federal taxable estate includes a covered retirement plan (PERA) exempt from state estate tax under M.S. 356.401, exclude the value of
the covered retirement plan from line 1 and include an attachment identifying the federal schedule and item numbers of any qualifying plans.
Line 2b — Federal Taxable Gifts Made Within Three Years of Death
Enter on this line only those Federal taxable gifts reported on the Federal 706 Line 4 that were made within three years of death.
Line 3 — Deduction for Death Taxes Paid to a Foreign Country
Enter on this line any deduction claimed on the Federal schedules J-L for foreign death taxes paid.
Line 4 — Minnesota-only QTIP Property Previously Allowed
Enter on this line Minnesota-only QTIP property deducted on a previous spouse’s Minnesota estate tax return. QTIP property must be included
in the gross estate and taxed on the return of the second spouse to die. Attach an itemized list of the Minnesota-only QTIP property previously
allowed. NOTE: Do not add amounts for property that is already counted in federal gross estate. (M.S. 291.03, subd. 1d)
From this line, include on Worksheet B (Form M706, page 3):
• Any Minnesota-Only QTIP property having situs in Minnesota on step 1
• The total value of the Minnesota-Only QTIP property on step 4
Line 6b — Qualified Small Business Property or Qualified Farm Property
From the M706Q, Part 7, line 8, enter the amount the estate is electing to claim for the qualified small business property or qualified farm prop-
erty deduction. Include a copy of the completed M706Q with the filing of the M706 return. Note: This election is irrevocable.
Line 7 — Minnesota-Only QTIP Property
Minnesota allows a Minnesota-only QTIP election for qualifying property. A trust using a Minnesota-only QTIP election must satisfy all the re-
quirements of section 2056(b) of the Internal Revenue Code, but the election need not have been made at the federal level. To claim a Minneso-
ta-only QTIP election, complete Worksheet A on page 3 of Form M706 and enter the result on line 7 of the form.
The Minnesota-only QTIP should not be claimed for property already deducted for the federal QTIP election. Attach a continuation schedule if
more than one property is being included under the election. (M.S. 291.03, subd. 1d)

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Line Instructions (continued)
Line 10 
Use the 2024 Rate Table to determine the amount to enter on line 10. 
  2024 Rate Table 
  If line 9 is:      over           but not over                            Enter on line 10 of Form M706:   of the amount over
                          0         7,100,000                               0       +  13.0%                                       0
                     7,100,000      8,100,000                               923,000 +  13.6%                               7,100,000
                     8,100,000      9,100,000                           1,059,000   +  14.4%                               8,100,000
                     9,100,000      10,100,000                          1,203,000   +  15.2%                               9,100,000
                     10,100,000         —                               1,355,000   +  16.0%                               10,100,000

Line 11
Use Worksheet B on page 3 of Form M706 to determine the amount to enter on line 11.
Worksheet B Instructions
Step 1 – Minnesota Gross Estate. From the federal estate tax return, add the gross value of each item of the decedent’s real and tangible person-
al property located in Minnesota. If the decedent is a resident of Minnesota, include all intangible personal property. Resident estates, provide a 
schedule of property not included on this line. Nonresident estates, provide a schedule of property included in this line.
A nonresident decedent who owns an interest in a pass-through entity that has real or tangible personal property located or normally kept in 
Minnesota must include that real or tangible personal property on step 1 of Worksheet B. Pass-through entities include S corporations, partner-
ships, limited liability companies, and trusts. A pass-through entity excludes securities traded on an exchange regulated by the SEC. 
Step 2 – Gifts of Property with Minnesota Situs. From the federal taxable gifts included on line 2b of Form M706, add the gross value of each 
real or tangible item of personal property located in Minnesota at the time the gift was executed. If the decedent was a resident of Minnesota at 
the time of the gift, include intangible personal property. 
Step 7 – Ratio. When dividing step 3 by step 6, round the result to five decimal places and enter on step 7. Multiply the ratio on step 7 by the 
amount on line 10 of Form M706.  Enter that result on line 11 of Form M706.
Line 12 — Nonresident Decedent Tax Credit
This nonrefundable credit is for nonresident decedents who reported in the gross estate real or tangible personal property owned by the decedent 
through a pass-through entity. 
Determine the amount of Line 12 by entering the lesser of the following:
• The amount of estate or inheritance tax paid to another state attributable to property with Minnesota situs held in the pass-through entity.
• The amount of tax due (before credits) attributable to the property with Minnesota situs held in the pass-through entity.
To determine the amount of tax attributable to property with Minnesota situs held in the pass-through entity, the estate must determine the 
amount the estate or inheritance tax that was increased as a result of including the market value of the property in the estate or treating the value 
as a taxable inheritance to the recipient of the property.
The lesser of the two values is $0 if any of the following is true:
• The decedent was a Minnesota resident.
• The decedent was a nonresident and the estate tax return did not report property with Minnesota situs held in a pass-through entity.
• The decedent was a nonresident and the estate tax return did not pay any estate or inheritance tax to another state attributable to property with 
  Minnesota situs held in a pass-through entity.
Line 14 — Payments Previously Made
If you paid Minnesota estate tax before you filed this return, enter the amount you already paid, including any extension payments.
Line 16 — Penalties
The regular due date for filing and paying the Minnesota estate tax return and paying the total estate tax owed is nine months after the dece-
dent’s date of death. If the return is filed after the extended filing due date or the tax is paid after the regular payment due date, the estate is 
subject to penalties.
Late payment. A penalty is due if you don’t pay the total Minnesota estate tax by the regular payment due date. The penalty is 6 percent of the 
unpaid tax.
If you file your Minnesota estate tax return after the regular filing due date and you don’t pay the tax as reported on your return at the time you 
file, an additional 5 percent late payment penalty is due on the unpaid tax.
Late filing. If you file after the extended filing due date and you owe tax, you must pay an additional penalty for filing late. The late filing pen-
alty is 5 percent of the unpaid tax.
Extended delinquency. An additional penalty is due if the return is not filed within 30 days after the department sends a written demand. The 
penalty is 5 percent of the tax not paid prior to the demand.
(M.S. 289A.60, subd. 2a)
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Line Instructions (continued)

Line 17 — Interest
You must pay interest on any unpaid tax and penalty from the regular due date until the total is paid. Interest accrues even if the deadline for 
filing the return or paying the tax has been extended.
The rate of interest may change from year to year. The interest rate is 8 percent for 2024 and X percent for 2025. (M.S. 270C.40)
To determine the interest to enter on line 17, complete Worksheet C on page 3 of Form M706. (M.S. 289A.55)
Line 18 — Amount Due
If the estate owes Minnesota estate tax, penalty, or interest, you may pay electronically or by check. See Making a Payment on page 2.
Line 20 — To Request Direct Deposit of Refund
If you want the refund on line 19 to be directly deposited into the estate’s checking or savings account, enter the routing and account numbers. 
You must use an account not associated with any foreign banks.
      You can find your bank’s routing number and    The routing number must have nine digits.
      account number on the bottom of your check.
                                                     The account number may contain up to 17 digits (both numbers and letters). Enter the number and 
                                                     leave out any hyphens, spaces and symbols. If the routing or account number is incorrect or is not 
                                                     accepted by your financial institution, your refund will be sent to you in the form of a paper check.
By completing line 20, you are authorizing the department and your financial institution to initiate electronic credit entries, and if necessary, 
debit entries and adjustments for any credits made in error.

Signature of the Executor
The executor of the estate must sign the completed Form M706. (M.S. 289A.10, subd. 1) If more than one executor was appointed by the Pro-
bate Court or Probate Registrar, all appointed executors must sign the form.

Power of Attorney
If you are the executor or personal representative of the decedent’s estate, you may complete the section on page 2 of Form M706 to designate 
another person to act on your behalf before the department with respect to the administration of the estate tax. By granting someone power of 
attorney, you will no longer receive any correspondence from the department regarding the decedent’s estate; instead, your primary appointee 
will receive all mailings concerning the estate. 
                                                  FOR ADDITIONAL INFORMATION                                                                                                                                                                                        ALIGN
You will, however, continue to receive any taxPLEASErefunds,CONTACTunless youTHEsubmitUSaPOSTALForm REVSERVICE184i,                             Individual or Sole Proprietor Power of Attorney, 
                                                  REPRESENTATIVE BELOW:                                                                                                                                                                                             WITH
directing refunds to the appointee. If you have questions regarding the Power of Attorney election, call the department at 651-556-3075.                                                                                                                            UPPER
The department is prohibited by law from disclosingPAT BAIERany information about the decedent’s estate except to persons who have been granted                                                                                                                     RIGHT
power of attorney and to the decedent’s heirs,USPSnext ofMAILPIECEkin, or personsDESIGNwho holdANALYSTan interest in any of the decedent’s property.                                                                                                                CORNER
                                                  612-349-3546
                                                  FAX 651-306-6582
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                                         PLEASE CONTACT THE US POSTAL SERVICEAND ZIP CODE:
To ensure a complete return, be sure you have enclosed the REPRESENTATIVE BELOW:                                                                                    55146-1315 DP=99 CK=1                                                                           WITH
following with Form M706:                **********************************************************************************                                                                                                                                         UPPER
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      Trust Agreements (include all trust agreements in which  **********************************************************************************schedules and death certificate. (Cut on the dotted line and tape the 
                                         SIZE:  FIM & BARCODE ARElabelACTUALto your envelope.)SIZE:  DO NOT ENLARGE OR REDUCE!                                                                                                                                      ALIGN
      the decedent was a grantor and/or beneficiary)
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      on the return                                                                                               ABOVE.  SEE PUBLICATION 25 FOR PRINTING
                                                                                                                  REQUIREMENTS.
                                                  PLACEMENT:  Special care also must beMinnesotatakenDepartment Revenueof                                 to ensure FIMs and                                                                                        CORNER
      Federal Gift Tax Returns (Federal Form 709)                                                                                 Mail Station 1315
    Schedule  M706Q and all required attachmentsSIZE: ifFIMthe   & BARCODE ARE ACTUAL SIZE: N.600                                 Robert St.    DO NOT ENLARGE OR REDUCE!                                                                                           ALIGN
                                                                                                                                  St. Paul, MN 55146-1315
      Qualified Small Business Property or Farm Property                                                                                                                                                                                                            WITH
      Deduction is being claimed                  THIS POSITIVE PREPARED FOR:**********************************************************************************COURTESY REPLY MAIL                                                                                  LOWER
                                                                                                                                                                                                                                                                    RIGHT
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If you have elected a Power of Attorney:                                                                                     Minnesota Department of RevenueMAIL STATION 1315
                                         www.EnvelopeManager.com    (800) 576-3279                                           Mail Station 1315SAINT PAUL MN  55146-1315
      Check the box in the signature section                                                                                 600 N. Robert St.
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                                         THIS POSITIVE PREPARED FOR:(c) 1989-2010 Envelope Manager version 3.021.005.  Created July 28, 2010    8:13 AMCOURTESY REPLY MAIL
                                         (c) 1989-2010 Envelope Manager version 3.021.005.  Created July 28, 2010    8:13 AM
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