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The following link is the instructions for filing.
http://www.mnrealtor.com/AM/ContentManagerNet/ContentDisplay.aspx?ContentFileID=3090&Section=FY_101&NoTemplate=1
The following link is the IRS 5405 form.
http://www.mnrealtor.com/AM/ContentManagerNet/ContentDisplay.aspx?ContentFileID=3089&Section=FY_101&NoTemplate=1