Minnesota § 289A.10 FILING REQUIREMENTS FOR ESTATE TAX RETURNS

Minnesota Statutes

§ 289A.10 — FILING REQUIREMENTS FOR ESTATE TAX RETURNS

Minnesota § 289A.10

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 289AADMINISTRATION AND COMPLIANCE

This text of Minnesota § 289A.10 (FILING REQUIREMENTS FOR ESTATE TAX RETURNS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 289A.10 (2026).

Text

Subdivision 1.Return required. In the case of a decedent who has an interest in property with a situs in Minnesota, the personal representative must submit a Minnesota estate tax return to the commissioner, on a form prescribed by the commissioner, if:

(1)a federal estate tax return is required to be filed; or

(2)the sum of the federal gross estate and federal adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue Code, made within three years of the date of the decedent's death exceeds $1,200,000 for estates of decedents dying in 2014; $1,400,000 for estates of decedents dying in 2015; $1,600,000 for estates of decedents dying in 2016; $2,100,000 for estates of decedents dying in 2017; $2,400,000 for estates of decedents dying in 2018; $2,700,000 for estates of d

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Subdivision 1.Return required.
In the case of a decedent who has an interest in property with a situs in Minnesota, the personal representative must submit a Minnesota estate tax return to the commissioner, on a form prescribed by the commissioner, if:
(1) a federal estate tax return is required to be filed; or
(2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue Code, made within three years of the date of the decedent's death exceeds $1,200,000 for estates of decedents dying in 2014; $1,400,000 for estates of decedents dying in 2015; $1,600,000 for estates of decedents dying in 2016; $2,100,000 for estates of decedents dying in 2017; $2,400,000 for estates of decedents dying in 2018; $2,700,000 for estates of decedents dying in 2019; and $3,000,000 for estates of decedents dying in 2020 and thereafter.
The return must contain a computation of the Minnesota estate tax due. The return must be signed by the personal representative.

Subd. 1a.Recapture tax return required.
If a disposition or cessation as provided by section291.03, subdivision 11, paragraph (a), has occurred, the qualified heir, as defined under section291.03, subdivision 8, paragraph (c), or personal representative of the decedent's estate must submit a recapture tax return to the commissioner.

Subd. 2.Documents required.
The commissioner may designate on the return the documents that are required to be filed together with the return to determine the computation of tax.

Subd. 3.Definitions.
For purposes of this section, the definitions contained in section291.005apply.

Legislative History

1990 c 480 art 1 s 5;1997 c 31 art 1 s 5;2002 c 377 art 12 s 10;2003 c 127 art 3 s 1;2010 c 334 s 1;2013 c 143 art 7 s 3; art 15 s 1;2014 c 150 art 3 s 1;1Sp2017 c 1 art 1 s 2