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Last Updated: 12/17/2018

Filing requirements for estates and trusts

​An estate or trust with $600 or more of gross income assignable to Minnesota must file Form M2, Income Tax Return for Estates and Trusts (Fiduciaries). Filing is required even if it is considered a resident trust.

The trustee of a trust or the personal representative of an estate is responsible for filing Form M2 and for paying the tax. They also must provide beneficiaries of the trust or estate with a copy of Schedule KF, Beneficiary’s Share of Minnesota Taxable Income.