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Estate Tax Filing Requirement
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The filing requirement for Estate Tax can vary depending on the year of death. There are differences for Minnesota requirements and Federal requirements.
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Estate tax returns are required when the total gross value of the estate exceeds the amount shown in the following table:
|
Year of Death
|
Value of Estate
|
Qualified Small Business Property or Farm Property Deduction
|
Minnesota Unified Credit
|
|---|
| 2020-2021 |
$3,000,000 |
$2,000,000 |
N/A |
| 2019 |
$2,700,000 |
$2,300,000 |
N/A |
| 2018 |
$2,400,000 |
$2,600,000 |
N/A |
| 2017 |
$2,100,000 |
$2,900,000 |
N/A |
| 2016 |
$1,600,000 |
$3,400,000 |
N/A |
| 2015 |
$1,400,000 |
$3,600,000 |
N/A |
| 2014 |
$1,200,000 |
$3,800,000 |
N/A |
| 2011-2013 |
$1,000, 000 |
$4,000,000 |
$345,800 |
| 2007-2010 |
$1,000,000 |
N/A |
$345,800 |
Estate tax returns are required when the total gross value of the estate exceeds the amount shown in the following table:
|
Year
|
Federal Minimum Filing Requirement
|
Federal Unified Credit (or 2058 Deduction)
|
|---|
| 2021 |
$11,700,000 |
N/A |
| 2020 |
$11,580,000 |
N/A |
| 2019 |
$11,400,000 |
N/A |
| 2018 |
$11,180,000 |
N/A |
| 2017 |
$5,490,000 |
N/A |
| 2016 |
$5,450,000 |
N/A |
| 2015 |
$5,430,000 |
$345,800 |
| 2014 |
$5,340,000 |
$345,800 |
| 2013 |
$5,250,000 |
$345,800 |
| 2012 |
$5,120,000 |
$345,800 |
| 2010-2011 |
$5,000,000 |
$345,000 |
| 2009 |
$3,500,000 |
$345,800 |
| 2007-2008 |
$2,000,000 |
$345,800 |
