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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 Update
We have updated Minnesota tax forms and instructions to reflect federal tax changes made by the 2025 Tax Budget and Reconciliation Bill (H.R. 1). For details, go to 2025 Federal Nonconformity for Income Tax.

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