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How do I notify the beneficiaries of any adjustments they must make on their Minnesota individual returns?

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How do I notify the beneficiaries of any adjustments they must make on their Minnesota individual returns?

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Provide each beneficiary with a completed Schedule KF. If there are no modifications, there is no need to issue Schedule KF to Minnesota beneficiaries. However, nonresident beneficiaries will need the schedule to determine their Minnesota taxable income.

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