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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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Minnesota Filing Requirements [+]

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-present	$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

Federal Filing Requirements [+]

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)
2025	$13,990,000	N/A
2024	$13,610,000	N/A
2023	$12,920,000	N/A
2022	$12,060,000	N/A
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

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Last Updated

February 07, 2025