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Last Updated: 7/10/2017

Estate Tax Filing Requirement

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​The filing requirement for Estate Tax can vary depending on the year of death. The table below details the requirement for specific years.

​ Year

 

​ Minnesota Exclusion

 (Filing Requirement)

​Qualified Small Business Property or Farm Property Deduction

 ​Minnesota

 Unified Credit

 ​Federal Exclusion

 (Filing Requirement)

 ​Federal Unified Credit

 (or 2058 Deduction)

​2007

​$1,000,000

​N/A

​​$345,800​

​$2,000,000​​

​$345,800​

​2008

​$1,000,000

​​N/A

​​$345,800​

​$2,000,000​​

​$345,800​

​2009

​$1,000,000

​​N/A

​​$345,800​

​$3,500,000​​

​$345,800​

​2010

​$1,000,000

​​N/A

​​$345,800​

​$5,000,000​​

​$345,800​

​2011

​$1,000,000

​$4,000,000
(DOD after June 30, 2011)

​​$345,800​

​$5,000,000​​

​$345,800​

​2012

​$1,000,000

​$4,000,000

​​$345,800​

​$5,120,000​​

​$345,800​

​2013

​$1,000,000

​$4,000,000

​​$345,800​

​$5,250,000​​

​$345,800​

​2014

​​$1,200,000

​$3,800,000

​N/A

​$5,340,000​​

​$345,800​

​2015

​​$1,400,000

​$3,600,000

​N/A

$5,430,000

​$345,800​

​2016

​​$1,600,000

​$3,400,000

​N/A

​$5,450,000

​Not available

​2017

​$2,100,000

​$2,900,000

​N/A

$5,490,000

​Not available

​2018

​$2,400,000

​$2,600,000

​N/A

​Not available

​Not available

​2019 ​$2,700,000 ​$2,300,000 ​N/A ​Not available ​Not available
2020 ​$3,000,000 ​$2,000,000 ​N/A ​Not available ​Not available
Note: The estate tax changes contained in Minnesota Laws 2017, 1st Special session, Chapter 1, are the subject of on-going negotiations.  We will provide updates as appropriate.