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Last Updated: 1/12/2012

Frequently Asked Questions

What is the filing requirement for estate tax in Minnesota?

For decedents dying 12/31/2012 and prior:

If the decedent was a resident of Minnesota at the time of death, the estate is required to file Form M706 if it meets at least one of the following requirements:

  • The federal gross estate exceeds the Minnesota minimum filing requirement on the date of death (see chart),
    OR
  • the estate is required to file a federal estate tax return (see chart).

If the decedent was a nonresident of Minnesota, the estate is required to file and pay Minnesota estate tax if the total federal gross estate meets the Minnesota filing requirement, and Minnesota situs property is included in the federal gross estate.

For decedents dying after 12/31/2012:

If the decedent was a resident of Minnesota at the time of death, the estate is required to file Form M706 if it meets at least one of the following requirements:

  • The federal gross estate and the federal adjusted taxable gifts made within three years of the decedent’s date of death exceeds the Minnesota minimum filing requirement on the date of death (see chart),
    OR
  • the estate is required to file a federal estate tax return (see chart).

If the decedent was a nonresident of Minnesota, the estate is required to file and pay Minnesota estate tax if the total federal gross estate and the federal adjusted taxable gifts made within three years of the decedent’s date of death meets the Minnesota filing requirement, and Minnesota situs property is included in the federal gross estate.


PLEASE NOTE:

Minnesota did not adopt the changes in the federal Economic Growth and Tax Relief Reconciliation Act of 2001. Read the instructions for Form M706 for details on how to determine the federal gross estate and how to calculate the Minnesota estate tax. Use the tax tables found in the M706 instructions and not the tables in the federal instructions.

You may use the estate tax calculator as a tool to verify if you have calculated the Minnesota estate tax correctly for the estate of a decedent.