2008 Minnesota Statutes

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