The Minnesota Probate Process: Step-by-Step

Assess the Estate — What Needs Probate?

• Joint tenancy (JTWROS): Passes to surviving joint tenant — no probate.
• Beneficiary-designated accounts: IRA, 401(k), life insurance, POD/TOD — pass directly, no probate. These are included in the Minnesota gross estate for estate tax purposes even though they bypass probate.
• Revocable living trust assets: Pass per trust document — no probate. Also included in Minnesota gross estate for estate tax.
• Assets in the decedent's name alone: Require small estate affidavit (personal property under $75,000) or informal probate.
• Real estate in the decedent's name alone: Always requires informal probate regardless of value.

Determine Whether the Minnesota Estate Tax Applies

Before opening probate, estimate the gross estate — not just the probate estate. The Minnesota gross estate includes:

• All probate assets (real estate, accounts, personal property in decedent's name alone)
• Non-probate assets: joint tenancy property (full value if acquired with non-spouse), POD/TOD accounts, life insurance death benefits, retirement accounts
• Revocable trust assets
• Gifts made within 3 years of death (for certain transfers)

If the gross estate may be near or above $3 million, engage a CPA or estate attorney immediately. Form M706 has a 9-month deadline and estate tax planning options may be available (e.g., portability is not available under Minnesota law — unlike federal).

File the Application for Informal Probate

File in the District Court (Probate Division) in the county where the decedent was domiciled at death. Hennepin County (Minneapolis) and Ramsey County (St. Paul) have dedicated probate divisions; rural counties combine probate with other civil matters. The Application must include:

• Decedent's name, date and place of death, and domicile county
• Names and addresses of all heirs and devisees
• Name and address of the nominated Personal Representative
• Original will filed with the application (if one exists)
• Statement that the 3-year time limit for informal probate has not expired

Filing fees are $285–$395 depending on county. The registrar issues Letters Testamentary (with will) or Letters of Administration (without will) — no hearing required.

Get Your EIN and Open the Estate Account

• Apply for a federal EIN at irs.gov — takes minutes online.
• Open a dedicated estate checking account using your Letters Testamentary and the EIN.
• Notify the Social Security Administration of the death.
• Send written notice to all heirs and devisees promptly after appointment (§ 524.3-705).
• Secure and insure all real property.

Publish Notice to Creditors — Start the 4-Month Clock

Publish Notice to Creditors for two successive weeks in a qualified legal newspaper in the county where the estate is being administered (§ 524.3-801). The 4-month creditor claim period begins on the date of first publication.

Also send direct written notice to all known creditors. File the Affidavit of Publication with the District Court.

Prepare the Estate Inventory (Due Within 3 Months)

Prepare an inventory within 3 months of appointment (§ 524.3-706), valuing all probate assets at date of death. Minnesota considerations:

• Real estate: Formal appraisal by a licensed Minnesota appraiser. Lake property (common in Minnesota) may require specialized valuation.
• Business interests: Obtain a professional business valuation. Minnesota has many closely held businesses — accurate valuation matters both for distribution and for the M706 estate tax return.
• Retirement accounts and life insurance: These are not in the probate inventory but are included in the gross estate for M706 purposes — document their values separately.
• Financial accounts: Use account balance statements dated on the day of death.

Minnesota does not require filing the inventory with the court unless an interested party requests it — but prepare one and provide it upon request.

Manage Estate Assets During Administration

• Route all estate income through the estate checking account.
• Continue mortgage, property tax, insurance, and utility payments on real property.
• Retitle investment and brokerage accounts in the estate's name using the EIN.
• Maintain any business interests or rental properties.

The Personal Representative has independent statutory authority (§ 524.3-715) to sell estate property without court approval when needed to pay debts or facilitate distribution.

Review Claims and Pay Debts

After the 4-month creditor period closes, review all claims. Allow or reject each in writing. A rejected creditor has 60 days from the notice of rejection to petition the court (§ 524.3-804).

If the estate is insolvent, pay claims in this priority order (§ 524.3-805):

1. Costs and expenses of administration
2. Reasonable funeral expenses
3. Federal taxes and debts with federal preference
4. Reasonable medical expenses of the last illness
5. State taxes and debts with Minnesota preference
6. All other claims

File Tax Returns — Including Form M706 If Required

Transfer Property, Distribute, and File the Sworn Statement

Real property: Execute a Personal Representative's Deed for each Minnesota parcel. Record with the county recorder in the county where the property is located.

Vehicles: Transfer title at the Minnesota DVS with certified Letters and a certified death certificate.

Financial accounts: Present certified Letters and death certificate to each institution. Obtain signed receipts from each beneficiary.

Sworn Statement (§ 524.3-1003): Minnesota calls the closing document a "Sworn Statement" rather than a "Closing Statement." File it with the District Court probate registrar after all assets are distributed, all debts paid, and all tax returns filed. The Sworn Statement cannot be filed until at least 6 months after the date of appointment. No court hearing required. The Personal Representative's liability ceases one year after filing.