Estate Tax Return 2012
2012 M706
For estates of a decedent whose date of death is in calendar year 2012
Check box if this is an amended return
Decedent’s first name, middle initial
Last name
Decedent’s Social Security number
Last home address (street, apartment, route)
Date of death
City
State
Zip code
Minnesota probate county and file number
If filing under a federal filing extension,
Executor’s first name, middle initial
Last name
Executor’s Social Security number
enter the extended due date
(mm/dd/yyyy)
/
/
(attach IRS approval):
Check if electing the qualified small
Name of firm (if applicable)
Executor’s phone
business and farm property deduction
(attach Schedule M706Q):
Address (street, apartment, route)
City
State
Zip code
Check if you received an
extension for paying tax:
Round amounts to the
If paying federal estate tax in installments, attach copy of IRS approval and check this box:
nearest whole dollar.
Estates of residents of Minnesota
1
1 Tentative Minnesota estate tax before deductions (determine from instructions, page 4) . . . . . . .
2 Gross value of all real and tangible personal property
2
located in other states (attach itemized list) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3 Federal total gross estate (from line 1 of federal Form 706) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Ratio of property in other states to total gross estate
.
4
(divide line 2 by line 3, and round the result to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . .
5
5 Multiply line 1 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
6 Minnesota estate tax (subtract line 5 from line 1). Skip lines 7–11 and continue with line 12 . . .
Estates of nonresidents of Minnesota
7
7 Tentative Minnesota estate tax before deductions (determine from instructions, page 6) . . . . . . .
8
8 Gross value of all real and tangible personal property in Minnesota (attach itemized list) . . . . . . .
9
9 Federal total gross estate (from line 1 of federal Form 706) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Ratio of property in Minnesota to total gross estate
.
10
(divide line 8 by line 9, and round the result to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . .
11
11 Minnesota estate tax (multiply line 7 by line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
All estates
12
12 Total payments, including any extension payments, made prior to filing this return . . . . . . . . . . . . .
13
13 If line 6 or line 11 is more than line 12, subtract line 12 from line 6 or line 11 . . . . . . . . . . . . . . . .
14
14 Penalties (determine from instructions, page 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
15 Interest, if any, from:
to:
(complete worksheet on back) . . . .
16 AMOUNT DUE. Add lines 13, 14 and 15.
16
.
check
, or
electronic
Check payment method:
(attach payment voucher)
(see Options, page 2)
17 REFUND. If your total payments are more than the sum of Minnesota estate tax, penalty
17
and interest, subtract the amounts on lines 6, 11, 14 and 15 from line 12 . . . . . . . . . . . . . . . . . . .
18 To have your refund direct deposited, enter the following. Otherwise, you will receive a check.
Account type:
Routing number
Account number
(must be an account not associated with any foreign bank)
Checking
Savings
I declare that this return is correct and complete to the best of my knowledge and belief.
Signature of executor
Date
Executor’s phone
I have appointed a power of attorney
on the back of this form.
Signature of executor
Date
Signature of executor
Date
Signature of preparer, other than executor
PTIN
Date
Daytime phone
You must attach a copy of the federal Form 706, required schedules, death certificate and all supporting documentation.
Mail to: Minnesota Estate Tax, Mail Station 1315, St. Paul, MN 55146-1315