MN estate risk
Tax exposure in Minnesota
State estate or inheritance tax rules and how they interact with federal thresholds.
Minnesota imposes an estate tax with a $3,000,000 exclusion amount for 2025; it does not levy an inheritance tax.
At a glance
Key takeaways
- For decedents dying in 2025, the Minnesota estate tax exclusion amount is $3,000,000.
- Estates above the exclusion must file a Minnesota estate tax return.
- Minnesota does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Questions to consider
Questions to consider in Minnesota
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Minnesota imposes an estate tax with a $3,000,000 exclusion amount for 2025; it does not levy an inheritance tax.
- For decedents dying in 2025, the Minnesota estate tax exclusion amount is $3,000,000.
- Estates above the exclusion must file a Minnesota estate tax return.
- Minnesota does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Sources
- https://www.revenue.state.mn.us/sites/default/files/2025-08/m706-inst-25.pdf
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Background sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Minnesota.
Optional next steps
Continue with related estate-risk context
Educational resources only. No forms and no legal advice.
Understand death-risk context for Minnesota
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Understand retirement-risk context for Minnesota
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Review federal estate tax basics
IRS guidance on federal estate tax thresholds, filings, and definitions.