M23: Claim for a Refund for a Deceased Taxpayer (2025)

Who files this form

Use Form M23 to claim a deceased taxpayer’s property tax refund, Individual Income Tax refund, or Credit for Military Service in a Combat Zone. Complete a separate Form M23 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 for it.
• If the taxpayer received the check before death but did not cash it, the refund is part of the estate. The form says to select the estate box only if there is no surviving spouse or dependent.

Individual Income Tax refund or Credit for Military Service in a Combat Zone

• The form includes options for a surviving spouse filing a separate final income tax return for the deceased taxpayer or claiming the combat zone credit for them.
• If no personal representative has been appointed, there is no surviving spouse, and the estate is worth less than $75,000, eligibility follows the order on Form M23: child, grandchild, parent, sibling, then child of a sibling. You must be the first living person in that order.
• The printed instructions say an appointed personal representative should not file Form M23. Instead, include the court appointment document and a copy of a driver’s license or other photo ID with the deceased taxpayer’s final tax return.

If several people have an equal right to the refund, they must agree who will receive it. Everyone else who is eligible must sign the waiver at the bottom of Form M23.

What you'll need

Have the following ready:

• 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 deceased taxpayer’s name, Social Security number, date of death, and the tax year of the refund.
• Your name, Social Security number, address, signature, and signature date. Your daytime phone number is optional.
• Waiver signatures from all other people with an equal right to the refund, if applicable.
• The refund check, if the return has already been filed and the check has been issued.

The form’s trustee or personal representative option asks for the court appointment document and a copy of a driver’s license or other photo ID. However, the printed instructions separately direct an appointed personal representative to submit those documents with the final tax return instead of filing Form M23.

How to file

Complete the form

Enter the deceased taxpayer’s information, your information, and the tax year. Check the one box that applies in the section for the refund you are claiming. For a Homestead Credit Refund, skip the next section and sign below. Sign and date the form, and obtain any required waiver signatures.

If the return has not been filed

• Electronic return: Complete Form M23 and attach it and a copy of the death certificate to 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

The department will issue the refund check to the deceased taxpayer and mail it to their address. If you are eligible to receive it, mail the completed 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 refund has not yet 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 on the accepted Form M23.

Common mistakes

• Leaving out the death certificate. The department cannot process your claim without a copy.
• Using one form for several refunds. Complete a separate Form M23 for each refund.
• Missing waiver signatures. If several people can claim the refund, all other eligible people must sign the waiver agreeing to the selected claimant.
• Leaving required information blank. The department will return Form M23 if required information is missing. Only the phone number is optional.
• Filing Form M23 as an appointed personal representative despite the printed instructions. Those instructions say to provide the court appointment document and photo ID with the final tax return instead.
• Selecting the Homestead Credit Refund estate box when its conditions are not met. The form limits that box to cases with no surviving spouse or dependent where the check was received before death but was not cashed.

Questions people ask

Who counts as a dependent for the Homestead Credit Refund?

You are a dependent if you could be claimed as one on the deceased taxpayer’s income tax return. The instructions refer to IRS Publication 501 for more information. If the deceased taxpayer did not file an income tax return and you are under age 19, or under age 24 as a full-time student, or you did not have to file an income tax return for the refund years, check the Homestead Credit Refund instructions to determine whether you qualify.

What if several children are eligible to claim the refund?

They must agree which child will receive it. The other eligible children must 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, debts to a state agency, district court or qualifying hospital, or public library fees. Tax debts may include penalties and interest. If the debt is smaller than the refund, you receive the difference.

Do I have to provide my phone number?

No. The phone number is optional, but the department asks for it in case it needs to contact you. The other requested information is required.

Official sources

• https://www.revenue.state.mn.us/sites/default/files/2025-12/m23-25.pdf