Specifications for Estate Tax Vouchers (9/1/23)

Ink Color:                                            Social Security Number:                                                 Scan Line:
Black 100%                                            •  Must be nine digits                                                  •  Must be 66 digits
                                                      •   Colon required after title: 2 in. from right edge                   •  Courier or Courier New 12pt
Voucher Size:                                         • Last digit: 1/2 in. from right edge                                   • Starts: 7 3/4 in. from right edge
8 1/2 in. wide x 3 2/3 in. high                       • Baseline: 2 1/2 in. from bottom                                       • Baseline: 1/2 in. from bottom
Font:                                                 Decedent’s Date of Death:                                               •  See additional scan line specs
Calibri 10pt (or similar sans-serif) unless otherwise •  Must be 6 digits                                                     Graphics:
indicated.                                            •   Colon required after title: 2 in. from right edge                   Graphics available from our website at www.revenue.state.mn.us.
Copy example exactly.                                 •  Date of death (mmddyy)
Voucher Payment Type Title:                           • Last digit: 1/2 in. from right edge                                   Send samples to:
• Calibri 12pt bold (or similiar sans serif)          • Baseline: 1 1/2 in. from bottom                                       Email (PDF): Efile.FormApproval@state.mn.us
• See table on page 2 for voucher types               Amount of Check:                                                        Mail: Minnesota Department of Revenue
Your 4-Digit Vendor ID:                               •  Courier or Courier New 12pt                                                   Tax Operations - Form Approval 
• Last digit: 3 1/2 in. from right edge               •  Colon required after title: 2 in. from right edge                             Mail Station 4100 
• Baseline: 3 in. from bottom                         •   Last cents field: 1/2 in. from right edge with one space separating          600 N. Robert St.
                                                        cents from dollars                                                             St. Paul, MN 55146-4100
Preparer Tax Identification Number:                   • Baseline: 1 in. from bottom
• Must be nine digits (may have leading character)    •  No commas or decimals
•  Colon required after title: 2 in. from right edge
• Last digit: 1/2 in. from right edge
• Baseline: 2 1/2 in. from bottom

                                                                             Cut carefully along this line to detach.
                                                      Your check authorizes us to make a one-time electronic fund transfer from your account.                                        3 1/4 in.

                                                                                            1234                                                                                     3 in.

                                                                                                                              Preparer Tax
                        Voucher Title                                                                             Identification Number:          P23456789                          2 1/2 in.
                        TAXPAYER NAME                                                                                         Social Security
                        CONTACT NAME AND PHONE                                                                       number (required):           123456789
                        ADDRESS                                                                                                                                                      2 in.
                        CITY, STATE ZIP CODE                                                                                  Decedent’s 
                        Make check payable to:                                                                                Date of Death:             mmddyy                      1 1/2 in.
                        Minnesota Revenue
                        Mail Station 1315, St. Paul, MN 55146-1315
                                                                                                            Amount of Check:                  00000000 00                            1 in.

                                                                  SAMPLE
                            072020000000000000000001012330001234567891000000000000000000001234                                                                                       1/2 in.

              8 in.   7 3/4 in.                                               4 1/2 in.                 3 1/2 in.                2 in.                       3/4 in. 1/2 in.        0

Estate Tax Voucher Types

The table below lists all Estate Tax voucher types with fields that are specific to the voucher type. Any fields not listed on this table remain constant for all estate vouchers.

Voucher Tltle                     Scan Line Tax Type       Scan Line Extension

Estate Tax Return Payment         072                      02

Estate Tax Amended Return Payment 072                      03

Estate Tax Extension Payment      072                      01

 Voucher Information                                                                        
Scanline Information                   
Required Voucher Approval Scenarios

You must receive approval before reproducing vouchers. 
Submit 3 samples for each voucher listed on the table above with fictitious names, Social Security numbers, decedent’s date of death, check amounts and scan lines for testing. 
Required scenario: Taxpayer Social Security number begins with a leading zero.
Fictitious information must be different on each sample. 
Please test and verify that invalid data cannot be entered. Make sure the scan line cannot have an invalid tax-year end, or blank space for the ID field.
Note: Form must be placed at bottom of 8½ x 11 inch page with instructions at the top. 
SUBMIT CONTENT OF ENTIRE PAGE. See the sample form on page 4.

Scan Line Specifications for Estate Tax Vouchers
Field element                Number of digits      Description
Tax type                                   3       072
Extension code                             2       02 (to indicate a return payment)
Filler                                    17       00000000000000000
Decedent’s date of death                   6       mmddyy (e.g., use 010123 for Jan. 1, 2023) 
ID type                                    1       3 (to indicate a Social Security number is being used)
Filler                                     3       000
Taxpayer ID #1                             9       Decedent’s Social Security number (field must have 9 digits AND cannot be masked) 
Check digit #1                             1       See “How to calculate the check digit” below.
Filler                                    20       00000000000000000000
Vendor ID number                           4       Enter your four-digit number assigned to you by the department.
TOTAL                                     66       Scan line must be 66 digits

Sample scan line for estate voucher (using Jan. 1, 2022 as date of death)
072020000000000000000001012330001234567891000000000000000000001234

Note: The scan line is the most important part of the voucher. If any part of the scan line is masked, processing may be delayed.

How to Calculate the Check Digit 
The check digit is a MOD 10 number. To calculate it, start with the “basic key field,” a 13-digit number composed of the ID type 
(one digit), filler (three digits) and taxpayer ID (nine digits). Then do the following steps:
Step 1.  Multiply the left-most digit and every alternate position of the basic key field by two.
Step 2.  Add the digits from Step 1 to the digits in the basic key field not multiplied by two.
Step 3.  Subtract the total in Step 2 from the next higher number ending in zero. The difference is the check digit. 
         (Note: If the difference equals 10, the check digit is zero.)
Example
ID Type and Filler = 3000 Taxpayer ID = 123456789

                             Basic key field   = 3 0         0        0  1    2     3          4   5     6       7   8   9
                             Alternate digits 
               (starting with left-most digit) = 3           0           1          3              5             7       9
Step 1.  Multiply alternate digits by two        6           0           2          6            10            14      18
Step 2.  Add digits in Step 1 to the 
        digits not multiplied by two             6  +  0  +  0  +  0  +  2  +  2  +  6  +  4 + (1+0) +  6 + (1+4) + 8 +  (1+8)
Step 3.  Subtract total in Step 2 from the 
        next higher number ending in zero        50 – 49 = 1 
        The check digit is 1.

Estate Tax Return Payment 

Pay by Checkeck
•  Make your check payable to “Minnesota Revenue.”
•  Print the last four digits of the Social Security number in the memo line of your check. 
•  Mail your payment and the voucher below to the address on the voucher. 

Note: Your payment may be delayed if your voucher information is missing or incorrect. When printing the 
voucher, set your printer to “Actual size” (not “Shrink oversized pages”).

Scan Line
The scan line is the most important part of the voucher. When submitting your voucher make sure the scan 
line:
•  Is printed with 66 digits – characters, symbols, or masking are unacceptable. 
•  Is not cut off or missing. 

Pay Electronically
•    Pay electronically from your bank account. Go to www.revenue.state.mn.us and type make a payment 
     into the Search box. Choose Bank Account from the menu. We do not charge for this service.
•    Pay by credit card or debit card. Go to www.revenue.state.mn.us and type make a payment into the 
     Search box. Choose Credit or Debit Card from the menu. A third party processes these payments and 
     charges a fee for this service.
•    Pay by ACH credit transfer through your financial institution. Go to www.revenue.state.mn.us and type 
     ACH Credit into the Search box.

                                             Cut carefully along this line to detach.
                          Your check authorizes us to make a one-time electronic fund transfer from your account.

                                                      1234

                                                                                      Preparer Tax
Estate Tax Return Payment                                 Identification Number:                                  P23456789
TAXPAYER NAME                                                                         Social Security
CONTACT NAME AND PHONE                                                               number (required):           123456789
ADDRESS                                                                                
CITY, STATE ZIP CODE                                                                  Decedent’s 
                                                                                      Date of Death:              010122 
Make check payable to: 
Minnesota Revenue                                                                                                 
Mail Station 1315, St. Paul, MN 55146-1315
                                                        Amount of Check:                                          00000000 00

                                 SAMPLE
072020000000000000000001012230001234567891000000000000000000001234