When a person dies, who is responsible for filing an income tax return? In Minnesota, when a person dies, their tax return needs to be filed by the executor, administrator, or the person in charge of the property owned by the person who died. This is true even if probate court is or is not an issue.
Unfortunately, there are many different types of tax returns that can come in play. For example, there are income tax returns and transfer taxes returns. If a person dies in Minnesota, it is likely a tax return will be required for income earned up to the date of death (“DOD”). As a result, both a federal tax return and a Minnesota tax return will be required.
Likewise, if a person dies in Minnesota, it is likely an ancillary tax return will be required for income earned after death or post DOD. As a result, both a federal tax return and a Minnesota tax return will be required for this issue too.
In Minnesota, transfer tax returns can include estate taxes, gift taxes, and generation skipping taxes.
A tax return and any tax owed are due on April 15 of the year following the person’s death. That being said, an extension of time can be filed to move the deadline to October 15.