2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 289A Administration and Compliance
Section 289A.10 FILING REQUIREMENTS FOR ESTATE TAX RETURNS.

289A.10 FILING REQUIREMENTS FOR ESTATE TAX RETURNS.
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 federal gross estate exceeds $700,000 for estates of decedents dying after December
31, 2001, and before January 1, 2004; $850,000 for estates of decedents dying after December
31, 2003, and before January 1, 2005; $950,000 for estates of decedents dying after December
31, 2004, and before January 1, 2006; and $1,000,000 for estates of decedents dying after
December 31, 2005.
The return must contain a computation of the Minnesota estate tax due. The return must be
signed by the personal representative.
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 section
291.005 apply.
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