Minnesota Statutes
Chapter 289A — Administration And Compliance
Section 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 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 section 291.03, subdivision 11, paragraph (a), has occurred, the qualified heir, as defined under section 291.03, 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 section 291.005 apply.
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

Structure Minnesota Statutes

Minnesota Statutes

Chapters 289A - 295 — Various State Taxes And Programs

Chapter 289A — Administration And Compliance

Section 289A.01 — Application Of Chapter.

Section 289A.02 — Definitions.

Section 289A.08 — Filing Requirements For Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, And Entertainment Taxes.

Section 289A.09 — Filing Requirements For Taxes Withheld From Wages, From Compensation Of Entertainers, And From Payments To Out-of-state Contractors; And Taxes Withheld By Partnerships And Small Business Corporations.

Section 289A.10 — Filing Requirements For Estate Tax Returns.

Section 289A.11 — Filing Requirements For Sales And Use Tax Returns.

Section 289A.12 — Filing Requirements For Information Returns And Reports.

Section 289A.121 — Tax Shelters; Special Rules.

Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions.

Section 289A.18 — Due Dates For Filing Of Returns.

Section 289A.19 — Extensions For Filing Returns.

Section 289A.20 — Due Dates For Making Payments Of Tax.

Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships.

Section 289A.26 — Payment Of Estimated Tax By Corporations.

Section 289A.30 — Extensions For Paying Tax.

Section 289A.31 — Liability For Payment Of Tax.

Section 289A.35 — Assessments On Returns.

Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns.

Section 289A.38 — Limitations On Time For Assessment Of Tax.

Section 289A.381 — Definitions; Partnerships; Federal Adjustments.

Section 289A.382 — Reporting And Payment Requirements.

Section 289A.39 — Limitations; Armed Services.

Section 289A.40 — Limitations On Claims For Refund.

Section 289A.41 — Bankruptcy; Suspension Of Time.

Section 289A.42 — Consent To Extend Statute.

Section 289A.50 — Claims For Refunds.

Section 289A.55 — Interest Payable To Commissioner.

Section 289A.56 — Interest On Overpayments.

Section 289A.60 — Civil Penalties.

Section 289A.63 — Criminal Penalties.