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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 |
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| 2020-present | $3,000,000 | $2,000,000 | N/A |
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| 2019 | $2,700,000 | $2,300,000 | N/A |
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| 2018 | $2,400,000 | $2,600,000 | N/A |
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| 2017 | $2,100,000 | $2,900,000 | N/A |
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| 2016 | $1,600,000 | $3,400,000 | N/A |
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| 2015 | $1,400,000 | $3,600,000 | N/A |
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| 2014 | $1,200,000 | $3,800,000 | N/A |
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| 2011-2013 | $1,000, 000 | $4,000,000 | $345,800 |
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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 | Federal Minimum Filing Requirement | Federal Unified Credit (or 2058 Deduction) |
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| 2025 | $13,990,000 | N/A |
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| 2024 | $13,610,000 | N/A |
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| 2023 | $12,920,000 | N/A |
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| 2022 | $12,060,000 | N/A |
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| 2021 | $11,700,000 | N/A |
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| 2020 | $11,580,000 | N/A |
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| 2019 | $11,400,000 | N/A |
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| 2018 | $11,180,000 | N/A |
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| 2017 | $5,490,000 | N/A |
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| 2016 | $5,450,000 | N/A |
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| 2015 | $5,430,000 | $345,800 |
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| 2014 | $5,340,000 | $345,800 |
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| 2013 | $5,250,000 | $345,800 |
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| 2012 | $5,120,000 | $345,800 |
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| 2010-2011 | $5,000,000 | $345,000 |
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