If the decedent is not a resident of Minnesota but has property in Minnesota included in the estate, is a Minnesota return required?
Yes, if the federal gross estate meets the Minnesota filing requirement or if the estate is required to file a federal return after adding prior taxable gifts to the gross estate. You must file a Minnesota estate tax return and pay estate tax on the Minnesota property, even if the state in which the decedent lives has a higher filing requirement than Minnesota.
Related Questions
- The estate of a Georgia resident decedent has property in other states, and must pay estate/inheritance taxes to those states. How do I compute the Georgia tax?
- If the decedent is not a resident of Minnesota but has property in Minnesota included in the estate, is a Minnesota return required?
- What property is included in a decedent’s estate?
