Pass-Through Entities for Nonresidents


If a nonresident decedent holds an 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 include S corporations, partnerships, limited liability companies, and trusts. The Minnesota Estate Tax due is reduced if an estate or inheritance tax is paid to another state for that property.   

Effective for estates of those who died after Dec. 31, 2012.

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