M23: Claim for a Refund for a Deceased Taxpayer (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Form M23 is used to claim a tax refund or Credit for Military Service in a Combat Zone for a deceased taxpayer. It identifies the taxpayer and claimant, records the claimant’s relationship to the taxpayer, and includes a waiver for others with an equal right to the refu
Who files this form
Use Form M23 to claim an eligible deceased taxpayer’s property tax refund, Individual Income Tax refund, or Credit for Military Service in a Combat Zone. Complete a separate form for each refund.
Homestead Credit Refund (for Homeowners): If the taxpayer died before filing Form M1PR, or after filing but before receiving the refund check, only a surviving spouse or dependent can claim the refund. A personal representative cannot apply in these situations. If the taxpayer received the check before death but did not cash it, the instructions say the refund is part of the estate. The estate box on Form M23 says to check it only if there is no surviving spouse or dependent.
Individual Income Tax refund or combat zone credit: The form includes options for a surviving spouse filing a separate final income tax return or claiming the combat zone credit. If no personal representative has been appointed, there is no surviving spouse, and the estate is worth less than $75,000, the claimant must be the first living person on the form’s list: child, grandchild, parent, sibling, then child of a sibling.
Appointed personal representatives: For an income tax refund or combat zone credit, the instructions say not to file Form M23. Instead, include the court appointment document and a copy of your driver’s license or other photo ID with the decedent’s final tax return.
What you'll need
- A completed Form M23 for each refund you are claiming.
- A copy of the deceased taxpayer’s death certificate. The claim cannot be processed without it.
- The taxpayer’s name, Social Security number, date of death, and tax year, plus your name, Social Security number, and address.
- Your signature and the date. A daytime phone number is requested but is optional.
- Waiver signatures from all other eligible claimants if more than one person has a right to the refund or credit.
- The refund check and any other enclosures if the return has already been filed and the check has been issued.
The trustee or personal representative checkbox requests the court appointment document and a copy of a driver’s license or other photo ID. However, the instructions specifically tell appointed personal representatives claiming an income tax refund or combat zone credit to submit those documents with the final return instead of filing M23.
How to file
Complete the identifying information and check the one box that applies to you in the appropriate refund section. For a property tax refund, skip the income tax and combat zone credit section. Sign and date the form, and obtain any required waiver signatures.
If the taxpayer’s return has not been filed:
- Electronic return: Complete Form M23 and attach it and a copy of the death certificate with the electronic return.
- Paper return: Include the completed Form M23 and a copy of the death certificate with the return you send.
If the return has already been filed and the refund check has been issued: The department will issue the check to the deceased taxpayer and mail it to that taxpayer’s address. If you are eligible, mail Form M23, a copy of the 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
If the return has already been filed but the refund has not been issued: Fax Form M23 and a copy of the death certificate to 651-556-3124.
If your claim is approved, the department will reissue the check using the information from the accepted Form M23.
Common mistakes
- Leaving out the death certificate. The department cannot process the claim without a copy.
- Using one M23 for multiple refunds. Complete a separate form for each refund.
- Missing other eligible claimants’ consent. All eligible persons must agree who will receive the refund, and the others must sign the waiver.
- Leaving required information blank. The department will return Form M23 if required information is missing. Only the telephone number is optional.
- Filing M23 as an appointed personal representative for an income tax refund or combat zone credit. The instructions say to provide the court appointment document and photo ID with the final return instead.
Questions people ask
Who counts as a dependent for the Homestead Credit Refund?
A person who could be claimed as a dependent on the deceased taxpayer’s income tax return. The instructions refer to IRS Publication 501 for more information. They also direct certain claimants to the Homestead Credit Refund instructions when the deceased taxpayer did not file an income tax return.
Do the Homestead Credit Refund eligibility rules also apply to renter refunds?
The instructions say these rules also apply to Renter’s Property Tax Refund claims before tax year 2024. They do not provide corresponding eligibility rules for tax year 2024 renter claims.
What if several children are eligible to claim the refund?
They must agree which one will receive it. The chosen claimant must have the other eligible children sign the waiver at the bottom of Form M23.
Can the refund be used to pay the deceased taxpayer’s debts?
Yes. State law may require the department to apply the refund or credit to Minnesota or federal taxes, criminal fines, or debts to a state agency, district court, qualifying hospital, or public library. Tax debts include penalties and interest. If the debt is less than the refund, you receive the difference.