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Question

Does Minnesota allow portability of the estate tax exemption between spouses?

Answer

No. Unlike the federal estate tax, Minnesota does not allow a surviving spouse to use any unused exemption from a deceased spouse. Each spouse must independently use their own $3 million exemption or it may be lost. A credit shelter trust is a common strategy to preserve both exemptions for married couples.

Related FAQs

Does Minnesota have a gift tax?

Does Minnesota have a separate estate tax from the federal government?

Are there any special deductions available for business owners or farmers?
Estate Planning Tax Planning Asset Protection Trusts Impact of New Laws Tax Tips & Tricks OBBBA Generational Wealth Inherited Wealth FAQs
Last Updated June 17, 2026
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