Quick answers
Does Minnesota have a state estate tax?
State estate tax: Yes (Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion)). Estate-tax exemption: $3,000,000 (Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion); 2026 deaths). Estate-tax top rate: 16% (Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion); 2026 deaths).
Does Minnesota have an inheritance tax?
Inheritance tax: No (Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion)).
Can you use a transfer-on-death deed in Minnesota?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Minn. Stat. § 507.071 — Transfer on Death Deeds; enacted 2008 (Laws 2008, ch. 341)).
What is the Medicaid look-back period in Minnesota?
Look-back period: 60 months before the baseline date (Minnesota Eligibility Policy Manual section 2.4.1.3.1; Published June 1, 2016).
Does Minnesota tax Social Security benefits?
Social Security benefits: Partly taxed or conditional (Inflation Adjusted Amounts for 2026; tax year 2026).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- YesVerified
Source: Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · Checked July 18, 2026
- Estate-tax exemption
- $3,000,000Verified
Source: Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · Effective: 2026 deaths · Checked July 18, 2026
- Estate-tax filing threshold
- $3,000,000Verified
Source: Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · Checked July 18, 2026
- Estate-tax top rate
- 16%Verified
Source: Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · Effective: 2026 deaths · Checked July 18, 2026
Full detail: Minnesota estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoVerified
Source: Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · Checked July 18, 2026
Full detail: Minnesota estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Minn. Stat. § 507.071 — Transfer on Death Deeds · Effective: enacted 2008 (Laws 2008, ch. 341) · Checked July 26, 2026
- Controlling statute
- Minn. Stat. § 507.071Verified
Source: Minn. Stat. § 507.071 — Transfer on Death Deeds · Effective: enacted 2008 (Laws 2008, ch. 341) · Checked July 26, 2026
Full detail: Minnesota transfer-on-death deed page
Small-estate procedure
- Ceiling, property, and timing
- $75,000 net probate estate; personal property; 30-day waitVerified
Source: Minn. Stat. § 524.3-1201 · Effective: 2025 Minnesota Statutes · Checked August 23, 2026
Full detail: Minnesota small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Elderly Waiver special income standard
- $2,982 per monthVerified
- Applies to: single waiver applicant.
Source: Minnesota Eligibility Policy Manual Appendix F · Effective: Published August 27, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026
- Universal institutional gross-income limit
- Does not apply
- Applies to: applicant; MA-LTC uses the person's Medical Assistance basis and an LTC income calculation.
The primary-source authority cited for this cell establishes that the field does not apply.
Source: Minnesota Eligibility Policy Manual section 2.4.2 · Effective: Published June 11, 2024 · Checked September 5, 2026 · Ask the state agency
- MA-ABD one-person asset limit
- $3,000Verified
- Applies to: one-person household.
Source: Minnesota Eligibility Policy Manual section 2.3.3.2.1 · Effective: Published June 3, 2026 · Checked September 5, 2026
- MA-ABD two-person asset limit
- $6,000Verified
- Applies to: two-person household; add $200 for each additional household member.
Source: Minnesota Eligibility Policy Manual section 2.3.3.2.1 · Effective: Published June 3, 2026 · Checked September 5, 2026
- Minimum community-spouse asset allowance
- Does not apply
- Applies to: institutionalized applicant with a community spouse; Minnesota specifies no state minimum.
The primary-source authority cited for this cell establishes that the field does not apply.
Source: Minnesota Eligibility Policy Manual Appendix F · Effective: Published August 27, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026 · Ask the state agency
- Maximum community-spouse asset allowance
- $162,660Verified
- Applies to: institutionalized applicant with a community spouse.
Source: Minnesota Eligibility Policy Manual Appendix F · Effective: Published August 27, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse; Minnesota rounds the shelter standard to $812.
Source: Minnesota Eligibility Policy Manual Appendix F · Effective: Published August 27, 2026; cited MMMNA and SAPSNF figures effective July 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Minnesota's substantial-home-equity rule.
Source: Minnesota Eligibility Policy Manual Appendix F · Effective: Published August 27, 2026; cited annual figures effective January 1, 2026 · Checked September 5, 2026
Full detail: Minnesota Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months before the baseline dateVerified
Source: Minnesota Eligibility Policy Manual section 2.4.1.3.1 · Effective: Published June 1, 2016 · Checked September 5, 2026
- Transfer-penalty divisor
- $11,869 per month from July 1, 2026 through June 30, 2027Verified
Source: Minnesota Eligibility Policy Manual Appendix F, SAPSNF divisor · Effective: Published August 27, 2026; SAPSNF effective July 1, 2026 through June 30, 2027 · Checked September 5, 2026
- How the state administers the penalty
- Minnesota establishes a new look-back after a break in long-term-care services of at least one full calendar month. The transfer date follows the transaction: for example, the date a check clears or the earliest verified delivery date for a deed.Verified
Source: Minnesota Eligibility Policy Manual section 2.4.1.3.1 · Effective: Published June 1, 2016 · Checked September 5, 2026
Full detail: Minnesota Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Minnesota recovers nursing-facility, home- and community-based, and related hospital and prescription services received at age 55 or older, and all Medical Assistance for a permanently institutionalized person. Its estate definition reaches probate property and specified nonprobate interests, including life estates, joint tenancy, survivorship arrangements, and living trusts under the state plan's applicable death-date rules.Verified
Source: Minnesota Medicaid State Plan SPA 16-007 · Also: Minnesota Medicaid State Plan Attachment 4.17-A · Effective: SPA 16-007 approved December 20, 2016; effective July 1, 2016 · Checked September 5, 2026
- Controlling authority
- Minnesota Medicaid State Plan Attachment 4.17-A governs the state's estate-recovery and lien program.Verified
Source: Minnesota Medicaid State Plan Attachment 4.17-A · Effective: TN 09-016 approved June 18, 2010; effective July 1, 2009 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is deferred for a surviving spouse and protected child. Home protections also apply to a qualifying sibling with an equity interest and a qualifying caregiver child or grandchild; protected long-term-care partnership assets are excluded.Verified
Source: Minnesota Medicaid State Plan Attachment 4.17-A · Effective: TN 09-016 approved June 18, 2010; effective July 1, 2009 · Checked September 5, 2026
- Hardship waiver
- The notice of claim includes the waiver application. An applicant has 30 days to apply; the county decides within 30 days and sends a written decision with appeal information.Verified
Source: Minnesota Medicaid State Plan TN 12-28 Attachment 4.17-A · Effective: TN 12-28 approved March 27, 2013; effective October 1, 2012 · Checked September 5, 2026
- Lien practice
- Minnesota may record a pre-death medical-assistance lien after a physician verifies permanent institutionalization and the state provides notice. Collection remains subject to the state plan's protected-relative deferrals.Verified
Source: Minnesota Medicaid State Plan Attachment 4.17-A · Effective: TN 09-016 approved June 18, 2010; effective July 1, 2009 · Checked September 5, 2026
Full detail: Minnesota Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Partly taxed or conditionalVerified
- Minnesota taxes the federal taxable amount but allows either a simplified or alternate Social Security subtraction subject to filing-status thresholds.
- 2026 simplified-subtraction phaseout threshold.
- 2026 simplified-subtraction phaseout threshold.
- 2026 simplified-subtraction phaseout threshold.
- The alternate method has maxima $5,840 joint, $4,560 single/HOH, and $2,920 MFS with separate phaseout thresholds $88,630/$69,250/$44,315.
Source: Inflation Adjusted Amounts for 2026 · Effective: tax year 2026 · Checked December 15, 2025
- Public pensions
- Exempt when conditions are metVerified
- A qualified public pension subtraction is available only for service that did not earn Social Security credit and is subject to income phaseout.
- The pension must be a qualifying state or federal plan for service that did not allow Social Security credit.
- Mixed-service benefits require month-based allocation to non-Social-Security-covered service.
- 2026 joint/surviving-spouse maximum.
- 2026 single/HOH/MFS maximum.
- 2026 phaseout threshold.
- 2026 phaseout threshold.
- 2026 phaseout threshold.
Source: Inflation Adjusted Amounts for 2026 · Effective: tax year 2026 · Checked December 15, 2025
- Private pensions
- TaxedVerified
- Minnesota taxes private pension income included in federal taxable income; no pension-specific subtraction is established by this receipt.
Source: 2025 Minnesota Individual Income Tax Return (M1) Instructions · Effective: tax year 2025 · Checked July 15, 2026
- IRA and 401(k) distributions
- TaxedVerified
- Minnesota taxes the federally taxable portion of IRA and 401(k)-type distributions unless a separate subtraction applies.
- Taxable IRA distributions, pensions, and annuities are included in Minnesota income unless a separately authorized subtraction applies.
- A separately authorized subtraction must be established independently; none is inferred from the general inclusion rule.
Source: 2025 Minnesota Individual Income Tax Return (M1) Instructions · Effective: tax year 2025 · Checked July 15, 2026
- Military retirement pay
- Exempt when conditions are metVerified
- Qualifying military retirement pay may be subtracted from Minnesota taxable income.
- Qualifying payments include active-component retirement under 10 U.S.C. §§ 1401–1414, reserve-component retirement under § 12733, and Survivor Benefit Plan payments under §§ 1447–1455.
- The retirement pay must be taxable on the federal return.
- The subtraction cannot be claimed together with Minnesota's Credit for Past Military Service; pensions exclusively from dual-status technician service do not qualify.
Source: Military Pension Subtraction · Effective: tax year 2025 · Checked December 16, 2025
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.