Minnesota Statutes 289A.10 – Filing Requirements for Estate Tax Returns
Subdivision 1.Return required.
In the case of a decedent who has an interest in property with a situs in Minnesota, the personal representative must submit a Minnesota estate tax return to the commissioner, on a form prescribed by the commissioner, if:
Terms Used In Minnesota Statutes 289A.10
- Commissioner: means the commissioner of revenue of the state of Minnesota or a person to whom the commissioner has delegated functions. See Minnesota Statutes 289A.02
- Decedent: A deceased person.
- Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
- Internal Revenue Code: means the Internal Revenue Code of 1986, as amended through May 1, 2023. See Minnesota Statutes 289A.02
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
(1) a federal estate tax return is required to be filed; or
(2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue Code, made within three years of the date of the decedent’s death exceeds $1,200,000 for estates of decedents dying in 2014; $1,400,000 for estates of decedents dying in 2015; $1,600,000 for estates of decedents dying in 2016; $2,100,000 for estates of decedents dying in 2017; $2,400,000 for estates of decedents dying in 2018; $2,700,000 for estates of decedents dying in 2019; and $3,000,000 for estates of decedents dying in 2020 and thereafter.
The return must contain a computation of the Minnesota estate tax due. The return must be signed by the personal representative.
Subd. 1a.Recapture tax return required.
If a disposition or cessation as provided by section 291.03, subdivision 11, paragraph (a), has occurred, the qualified heir, as defined under section 291.03, subdivision 8, paragraph (c), or personal representative of the decedent’s estate must submit a recapture tax return to the commissioner.
Subd. 2.Documents required.
The commissioner may designate on the return the documents that are required to be filed together with the return to determine the computation of tax.
Subd. 3.Definitions.
For purposes of this section, the definitions contained in section 291.005 apply.