MN state guide
Minnesota estate risk overview
This guide explains how estate outcomes work in Minnesotawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Minnesota intestacy gives the surviving spouse the entire estate in some cases; otherwise the spouse receives a dollar amount plus a fraction, with the remainder passing by representation.
- If there is no surviving descendant, or all descendants are also the spouse’s and the spouse has no other descendants, the spouse inherits the entire estate.
- If there are descendants not shared with the spouse (or the spouse has other descendants), the spouse receives the first $225,000 plus one-half of the balance.
- Any remaining estate passes to descendants by representation, then to parents, then to descendants of parents.
- If no closer relatives survive, the estate can pass to grandparents or their descendants, then to next of kin.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Minnesota allows collection of personal property by affidavit for small estates after a 30-day waiting period.
- The probate estate value must be $75,000 or less.
- At least 30 days must pass after death before using the affidavit.
- No personal representative may be pending or appointed in any jurisdiction.
- The affidavit is presented to holders of property or financial institutions for transfer.
- The affidavit is presented directly to the holder of property, who may rely on it without court appointment.
Estate and inheritance tax exposure
Minnesota imposes an estate tax with a $3,000,000 exclusion amount for 2025; it does not levy an inheritance tax.
- For decedents dying in 2025, the Minnesota estate tax exclusion amount is $3,000,000.
- Estates above the exclusion must file a Minnesota estate tax return.
- Minnesota does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Guardianship for minors
Minnesota courts can appoint guardians for minors when statutory conditions are met, with priority for parental nominees and a minor’s nominee at age 14 or older.
- Parents may nominate a guardian by will or other signed writing.
- The court may appoint a guardian if both parents are deceased or parental rights have been terminated.
- A parental nominee generally has priority if the appointment has not been prevented or terminated.
- A minor age 14 or older may nominate a guardian unless contrary to the minor’s best interest.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Courts rely on best-interest findings when appointing a guardian.
Risk areas
Explore estate risk dimensions in Minnesota
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Minnesota
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Missing state estate tax thresholds and filing rules.
Who is most exposed
Higher default risk in Minnesota
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in Minnesota
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.