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                                                                  FINAL DRAFT - 10/2/23
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    6                                                                                                                        *231231*                                6
    7  Form M23, Claim for a Refund for a Deceased Taxpayer                                                                                                          7
    8  You must include a copy of the decedent’s death certificate with this form.                                                                                   8
    9  Complete a separate form for each refund you are claiming.                                                                                                    9
    10                                                                                                                                                               10
    11                                                                                                                                                               11
    12 DECEDENT FIRST NAME                                  LAST NAMEXXXXXXXXXXXXX                                          999999999                                12
       Decedent’s First Name and Initial                    Decedent’s Last Name                                            Decedent’s Social Security Number
    13                                                                                                                                                               13
    14 CLAIMANT FIRST NAME                                  LAST NAMEXXXXXXXXXXXXX                                          999999999                                14
       Claimant’s First Name and Initial                    Claimant’s Last Name                                            Claimant’s Social Security Number
    15                                                                                                                                                               15
    16 CLAIMANT ADDRESSSSXXXXXXXXXXXXXXXXXXXX                                                           Place an X if       11223333                                 16
       Claimant’s Address (street, apartment, route)                                                                        Decedent’s Date of Death (MM/DD/YYYY)
    17                                                                                                 X  a foreign address                                          17
    18 CITYXXXXXXXXXXXXXXXXXXX  XX                                55555                                                 2023                                         18
       City                                                 State ZIP Code                                                  Tax Year
    19                                                                                                                                                               19
    20                                                                                                                                                               20
    21                                                                                                                                                               21
    22 1. If you are claiming a decedent’s Homestead Credit Refund (for Homeowners) or Renter’s Property Tax Refund:                                                 22
    23 Check the one box that applies to you, skip the next section and sign below:                                                                                  23
    24                                                                                                                                                               24
    25 X  a.  I am the decedent’s surviving spouse.                                                                                                                  25
    26                                                                                                                                                               26
    27 X   b.  I am the decedent’s dependent. (To determine if you are a dependent, read “Who can claim the refund?” in the instructions on the back.)               27
    28                                                                                                                                                               28
    29 X     c.  The refund is part of the estate. Check this box only if there is no surviving spouse or dependent and the check was received                       29
    30           before the decedent’s date of death, but was not cashed.                                                                                            30
    31                                                                                                                                                               31
    32 2. If you are claiming a decedent’s Individual Income Tax refund or Credit for Military Service in a Combat Zone:                                             32
    33 Check the one box that applies to you:                                                                                                                        33
    34                                                                                                                                                               34
    35 X  a.   I am the decedent’s surviving spouse and I am filing              X  e.   I am the decedent’s parent                                                  35
    36            a separate final income tax return for the decedent.                                                                                               36
    37                                                                           X  f.    I am the decedent’s sibling.                                               37
    38 X  b.  I am the decedent’s surviving spouse and I am filing to claim                                                                                          38
    39           Credit for Military Service in a Combat Zone for the decedent.  X   g.   I am the child of the decedent’s sibling.                                  39
    40                                                                                                                                                               40
    41 X  c.   I am the decedent’s child.                                        X   h.   I am the trustee or the personal representative of a trust                 41
    42                                                                                  or estate (enclose the court document appointing you as                      42
    43       d.  I am the decedent’s grandchild.                                        the trustee or personal representative and a copy of your                    43
       X
    44                                                                                  driver’s license or other photo ID).                                         44
    45 I request that the refund of the decedent named above be made to me. I declare the information I have provided on this form is correct and                    45
    46 complete to the best of my knowledge and belief.                                                                                                              46
    47                                                                                                                                                               47
    48                                                                               11223333                               1112223333                               48
       Signature of person claiming refund                                           Date                                   Daytime phone number
    49                                                                                                                                                               49
    50                                                                                                                                                               50
    51 Waiver of right to Minnesota Individual Income Tax refund, Homestead Credit Refund (for Homeowners), Renter’s Property Tax                                    51
    52 Refund, or Credit for Military Service in a Combat Zone due decedent                                                                                          52
    53 Along with the person named above, I/we the undersigned have an equal right to receive the Minnesota tax refund or credit for the year and dece-              53
    54 dent above. 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 permis-          54
    55 sion for the Minnesota Department of Revenue to issue a check for the full amount of the tax refund or credit to the claimant only.                           55
    56                                                                                                                                                               56
    57                                               11223333                                                                       11223333                         57
       Signature                                     Date                                   Signature                               Date
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    59                                               11223333                                                                       11223333                         59
       Signature                                     Date                            Signature                                      Date
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    61                                                                                                                                                               61
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    63                                                                           9995                                                                                63
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    65

Form M23 Instructions

Use Form M23 to claim a refund for a deceased taxpayer for:
•  Property tax refund 
•  Individual Income Tax refund
•  Credit for Military Service in a Combat Zone 
Complete a separate form for each refund you are claiming.
Include the Death Certificate
Include a copy of the decedent’s death certificate with the completed Form M23. We cannot process your claim without it.
If the Decedent’s Return has not Been Filed, but will be Filed
Electronically 
Complete Form M23 and attach a copy of the decedent’s death certificate with your electronic return.
On Paper
Include a completed Form M23 and a copy of the decedent’s death certificate with the return you send.
If the Decedent’s Return has Already Been Filed
We will issue the refund check to the decedent and mail it to the decedent’s address. If you are eligible to receive the decedent’s refund, mail the 
completed Form M23, a copy of the decedent’s death certificate, the refund check, and any other enclosures to:
Minnesota Decedent Refund
Mail Station 4110
600 N. Robert St.
St. Paul, MN 55146-4110
Note: If the refund has not been issued, fax Form M23 and a copy of the decedent’s death certificate to 651-556-3124.  
If your claim is approved, we will reissue the refund check with the information from the accepted Form M23.
Who can claim the refund?
Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund (Form M1PR)
If the decedent died before filing their Form M1PR, or died after filing but before receiving the refund check, only the decedent’s surviving 
spouse or dependent can claim the refund. No one else, including the personal representative of the estate, can apply for the decedent’s refund.
You are a dependent of the decedent if you could be claimed as a dependent on their income tax return. See IRS Publication 501 for more infor-
mation.
If the decedent did not file an income tax return and you are under age 19 (under age 24 if a full time student), or you did not have to file an 
income tax return for the years of the refund, check the Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund instruc-
tions to see if you are a dependent.
If the decedent died after receiving the refund but had not cashed the check, the refund is considered part of the estate.
Individual Income Tax refund or Credit for Military Service in a Combat Zone
The personal representative of the decedent’s estate is entitled to claim income tax refund and credit for military service in a combat zone for 
the decedent. 
If you have been appointed as the decedent’s personal representative, do not file this form. Instead, when you file the decedent’s final tax return, 
enclose a copy of the court document showing your appointment as personal representative. Include a copy of your driver’s license or another 
photo ID.
If no personal representative has been appointed, there is no surviving spouse, and the value of the estate is less than $50,000, you are entitled 
to claim this refund for the decedent only if you are the first living person on the list on Form M23. 
If more than one person can claim the refund
If more than one person can claim the refund or credit, all eligible persons must agree which one will receive it. That person must then have all 
the other eligible persons give their consent by signing the waiver form at the bottom of Form M23.
For example, if you are one of several children of the decedent, you must obtain the consent of the other children by having them sign the 
waiver form.
If Taxes or Debts are Owed
If the decedent owed any Minnesota or federal taxes, criminal fines, a debt to a state agency, district court, qualifying hospital, or public library, 
state law may require us to apply the refund or credit to the amount owed (including penalty and interest on the taxes). If the debt is less than 
the refund, you will receive the difference.
Use of Information
All information you provide on Form M23 is private by state law and cannot be given to others without your consent, except to the Internal 
Revenue Service (IRS), to other states that guarantee its privacy by law, to Minnesota courts, and to other Minnesota state, county and local 
government agencies. Social Security numbers are required under Minnesota Statute 289A.12, subdivision 13.
Information not Required
Information requested on Form M23 is required by law to determine if you are eligible to receive the decedent’s refund. The only information 
you are not required to provide is your telephone number. However, we ask that you provide it in case we have to contact you. If you do not 
provide the required information, we will send Form M23 back to you.