To complete the Minnesota income tax return: 1. Enter the deceased person's name and your address in the name and address section. 2.Minnesota requires a final state income tax return for a deceased taxpayer in the year of their death if a federal income tax return is required for that year. Below is an overview of the probate process in Minnesota District Court. Fill Out the Final Account and Proposal for Distribution Form(PRO913). The personal representative of a probate estate in Minnesota is required to file any necessary income tax returns for the deceased. Fill out both of the attached exemption forms in this packet. If one of the joint account holders dies, the other joint account holders own the money in the shared bank account. Payable-On-Death Accounts (PODs). Upon the death of X, his interest in the partnership is subject to the inheritance tax under Minnesota Statutes, section 291.01.