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Fiduciary Tax

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Fiduciary Tax applies to estates and trusts that have $600 or more in annual Minnesota gross income. The personal representative of the estate or the trustee of the trust is responsible to file and pay this tax.

Federal Tax Changes
We are reviewing federal tax changes signed into law on July 4, 2025, to determine how they affect Minnesota taxes. We will provide more information when our analysis is complete. For the latest updates, see Tax Law Changes.

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