Minnesota adopted the Uniform Probate Code as Minn. Stat. Chapter 524. Under the UPC, most estates qualify for informal probate — the probate registrar approves the application without a court hearing. The Personal Representative then administers the estate independently. Minnesota probate is filed in the District Court in the county of the deceased's domicile.
Minnesota estate tax warning. Unlike most western UPC states, Minnesota imposes a state estate tax on gross estates exceeding $3 million. Form M706 is due within 9 months of death. This is separate from — and in addition to — income tax obligations. Identify early whether the estate may approach or exceed the $3 million threshold.
When Informal Probate Is Not Available
Formal probate (before a district court judge) is required if:
- An heir contests the validity of the will
- The will has ambiguous provisions requiring court interpretation
- A creditor or heir objects to the Personal Representative's actions
- A minor beneficiary has conflicting interests with the estate
- The estate is insolvent and creditors dispute priority
Phase-by-Phase: Minnesota Informal Probate
Phase 1: Filing (Month 1)
- Complete the Application for Informal Probate and Appointment of Personal Representative (forms at mncourts.gov)
- File the application and original will (if any) with the District Court probate registrar in the county of the deceased's domicile
- Pay the filing fee ($285–$395 depending on county)
- The probate registrar reviews the application — no hearing scheduled
- Receive Letters Testamentary (with will) or Letters of Administration (no will)
- Order certified copies of Letters — each institution requires its own copy
Phase 2: Notice (Promptly after appointment)
- Publish Notice to Creditors in a qualified legal newspaper in the county for two successive weeks (§ 524.3-801)
- First publication date starts the 4-month creditor claim period
- Send written notice to all known creditors
- Mail written notice to all heirs and beneficiaries of the probate proceeding (§ 524.3-705)
Phase 3: Inventory (Within 3 Months)
- Obtain EIN for the estate at irs.gov/ein; open an estate bank account using Letters Testamentary
- Prepare the Inventory listing all probate assets with date-of-death fair market values (§ 524.3-706)
- Obtain real estate appraisal from a licensed Minnesota appraiser
- Minnesota does not require filing the Inventory with the court — but prepare and provide copies to heirs on request
- If the gross estate may exceed $3 million, engage a CPA or estate attorney now to plan for Form M706
Phase 4: Claims and Taxes (Months 2–6)
- Wait for the 4-month creditor period to expire
- Review all claims; disallow invalid claims in writing within 60 days of the claim
- Pay valid claims in priority order (§ 524.3-805)
- File the deceased's final Minnesota Form M1 (due April 15) and federal Form 1040
- File Minnesota Form M2 (fiduciary income) if the estate earns income during administration
- File Minnesota Form M706 within 9 months of death if gross estate exceeds $3 million
Phase 5: Distribution (After All Debts and Taxes Paid)
- Distribute cash, securities, and personal property per the will or intestacy law
- Prepare and record a Personal Representative's Deed for each real property at the county recorder's office
- Obtain signed receipts and releases from each beneficiary
Phase 6: Closing (No Earlier Than 6 Months After Appointment)
- Complete and file the Sworn Statement (§ 524.3-1003) with the District Court probate registrar — no hearing required
- The Sworn Statement confirms all debts are paid, all assets distributed, and all tax obligations satisfied
- Close the estate bank account after the final distribution
- Retain all estate records for at least 3 years
Minnesota Taxes: Income Tax and Estate Tax
Minnesota estate tax (Form M706). Minnesota imposes a state estate tax on gross estates exceeding $3 million:
- Threshold: $3 million Minnesota gross estate
- Rates: 13%–16% on amounts above the $3 million exemption
- Due: 9 months from date of death
- Extension: 6-month extension available with estimated payment
- Note: Minnesota's $3M threshold is far lower than the federal $13.61M exemption — many estates pay Minnesota estate tax without federal estate tax
Minnesota income tax (Form M1 / Form M2). Minnesota has a progressive state income tax with rates up to 9.85%:
- Form M1 — deceased's final Minnesota individual income tax return; due April 15 of the following year; covers Jan. 1 through date of death
- Form M2 — Minnesota Fiduciary Income Tax Return; required if the estate earns income during administration
- No Minnesota inheritance tax — beneficiaries receive their share free of any state inheritance tax
Sworn Statement closes the estate — no hearing required. Minnesota informal probate closes when the Personal Representative files a Sworn Statement with the probate registrar under § 524.3-1003. The Sworn Statement can be filed no earlier than 6 months after Letters Testamentary were issued, and must confirm all debts are paid, all assets distributed, and all tax obligations satisfied. No court appearance is required.