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Pass-Through Entities for Nonresidents

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If a nonresident decedent holds interest in a pass-through entity, their share of the entity's real or personal tangible property located in Minnesota is assigned to Minnesota as if the pass-through entity does not exist.    

Pass-through entities are: 

  • S corporations 

  • Partnerships 

  • Limited liability companies 

  • Trusts.  

The Minnesota Estate Tax due is reduced if an estate or inheritance tax is paid to another state for that property.    

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