Minnesota inheritance law lives mostly in Chapter 524 of the state statutes, the state’s version of the Uniform Probate Code. It decides who inherits when there is no will, sets the requirements for a valid will, gives surviving spouses and certain children protections that override the will, routes estates through probate (or around it), and imposes a state estate tax on estates larger than $3 million.1Minnesota Department of Revenue. Estate Tax Filing Requirement
Who Inherits When There Is No Will
If a Minnesotan dies without a valid will, the state’s intestacy rules decide who takes the property. The surviving spouse comes first. The spouse inherits the entire estate when the deceased had no children, or when every surviving child is a child of both spouses and the surviving spouse has no other children.2Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-102 – Share of the Spouse
Blended families change the math. If either spouse had a child from another relationship, the surviving spouse receives the first $225,000 of the estate plus half of the remainder. The rest goes to the deceased’s descendants.2Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-102 – Share of the Spouse
Anything not taken by the surviving spouse passes down this line:
- Descendants share equally. If a child died before the parent, that child’s own children divide their parent’s share.
- If no descendants survive, the parents inherit (or the surviving parent alone).
- If both parents are gone, siblings and their descendants come next.
- The statute continues out to grandparents and their descendants until a qualifying heir is found.
If no relative can be located anywhere in that chain, the property escheats to Minnesota.3Minnesota Office of the Revisor of Statutes. Minnesota Code 524 – Uniform Probate Code – Section 524.2-105
Adopted Children and Stepchildren
A legally adopted child inherits from the adoptive parents and their relatives exactly as a biological child would. Adoption also cuts the legal inheritance link with the biological family, so an adopted child no longer inherits from biological relatives through intestacy.4Minnesota Office of the Revisor of Statutes. Minnesota Code 259.59 – Effect of Adoption Stepchildren who were never legally adopted have no automatic right to inherit from a stepparent under intestacy, no matter how close the relationship. A stepparent who wants a stepchild included must say so in a will or trust.
What Makes a Will Valid in Minnesota
You must be at least 18 and of sound mind to make a will in Minnesota.5Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-501 – Who May Make Will Section 524.2-502 then requires the document itself to be:
- Written. Oral wills do not count.
- Signed by the person making it, or by someone else at their direction and in their presence.
- Witnessed by at least two people who sign within a reasonable time after watching the will-maker sign or hearing them acknowledge the signature.
Holographic wills, meaning handwritten documents without witnesses, are not valid in Minnesota. The only exception is a holographic will properly created under the laws of another state that recognizes them.
Self-Proving Affidavits
A will becomes self-proving when the testator and both witnesses sign a sworn affidavit before a notary confirming that the testator signed willingly, was at least 18, was of sound mind, and was not under undue influence. Without one, the probate court may have to track down the witnesses after death to verify the will. With one attached, the court can accept the will without that step.7Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-504 – Self-Proved Will
Harmless Error
Minnesota adopted a harmless error rule in 2020. If a document was not signed or witnessed exactly as Section 524.2-502 requires, a court can still treat it as a valid will when there is clear and convincing evidence that the person intended it to serve as their will.8Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-503 – Harmless Error The evidentiary bar is high, so a scribbled note or unsigned draft faces a steep fight.
Protections for a Surviving Spouse
Several rules give a surviving spouse a floor beneath whatever the will says.
Elective Share
A surviving spouse can claim an elective share of the augmented estate, which includes both probate assets and certain non-probate transfers. The percentage depends on how long the marriage lasted. Under one year, the spouse gets only a supplemental amount. Starting at one year, the share begins at 3% and climbs each year until it reaches 50% at 15 years.9Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-202 – Elective Share
Homestead
The family home follows its own rules. If the deceased had no descendants, the surviving spouse inherits the homestead outright. If descendants survive, the spouse takes a life estate (the right to live there for life), with ownership then passing to the descendants. Homestead rights override the will unless the spouse consented in writing to a different arrangement.10Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-402 – Descent of Homestead
Exempt Property and Family Allowance
A surviving spouse is also entitled to up to $15,000 in household furnishings and personal belongings, plus one automobile regardless of value.11Minnesota Office of the Revisor of Statutes. Minnesota Code 524.2-403 – Exempt Property A family allowance covers living expenses while the estate is being settled. These items have priority over most creditor claims.
Children Born or Adopted After the Will
A child born or adopted after the parent signs their will, and not mentioned or provided for in it, is a pretermitted (or omitted) heir. Statute 524.2-302 gives that child a share similar to what they would have received under intestacy. The rule does not apply if the parent intentionally left the child out or provided for them outside the will, such as through a trust. When the will already provides for other children, the omitted child’s share is carved out of what those existing beneficiaries would have received rather than from the whole estate.
Property That Skips Probate
Some assets pass automatically at death by contract or by how they are titled, so the will and the intestacy statute never touch them:
- Joint tenancy with right of survivorship: the surviving co-owner becomes the sole owner.
- Transfer on Death deeds for real estate. The deed must be recorded in the county where the property sits before the owner dies, and the owner can revoke or change it during life.12Minnesota Office of the Revisor of Statutes. Minnesota Code 507.071 – Transfer on Death Deeds
- Payable on Death bank and financial accounts pass directly to the named payee.13Minnesota Office of the Revisor of Statutes. Minnesota Code 524.6-201 – Definitions
- Retirement accounts and life insurance pay to the beneficiary named on the contract.
Because these assets have their own transfer paths, they are not counted in the probate estate.
How Probate Works
Minnesota probate runs on two tracks. Informal probate handles straightforward estates where the will is uncontested and the heirs agree; a personal representative is appointed without a hearing before a judge. Formal probate is used when the will’s validity is disputed, heirs cannot agree, or the estate involves unusual assets or debts, and a judge presides over hearings.14Minnesota Judicial Branch. Probate, Wills, and Estates In either track the personal representative inventories the assets, notifies creditors, pays debts and taxes, and distributes what remains.
Small Estates Under $75,000
Estates worth $75,000 or less can skip probate entirely. At least 30 days after the death, an heir or successor can present a sworn affidavit and a certified death certificate to any person or institution holding the deceased’s property. The affidavit must confirm that the probate estate (after debts and liens) is $75,000 or less, that no probate case has been filed, and that the waiting period has passed.15Minnesota Office of the Revisor of Statutes. Minnesota Code 524.3-1201 – Collection of Personal Property by Affidavit The affidavit method works for bank accounts and personal property; it cannot transfer real estate.
Contesting a Will
The usual grounds for challenging a will are lack of mental capacity, undue influence, fraud, and failure to meet the formal execution requirements. The deadline is short. A challenge to an informally probated will must be filed within 12 months of the informal probate or within three years of the death, whichever comes later.16Minnesota Office of the Revisor of Statutes. Minnesota Code 524.3-108 – Probate, Testacy and Appointment Proceedings; Ultimate Time Limit Missing that window generally bars the claim.
Estate Taxes
Minnesota is one of about a dozen states with its own estate tax, and its threshold sits well below the federal one. Any estate with a gross value over $3 million must file a Minnesota estate tax return.1Minnesota Department of Revenue. Estate Tax Filing Requirement The rates are graduated:
- Up to $7.1 million: 13%
- $7.1 million to $8.1 million: 13.6%
- $8.1 million to $9.1 million: 14.4%
- $9.1 million to $10.1 million: 15.2%
- Over $10.1 million: 16%
These rates apply to the taxable estate after the $3 million exclusion, not to the first dollar. Estates that include qualifying small business or farm property may deduct up to an additional $2 million, potentially sheltering up to $5 million from state tax.1Minnesota Department of Revenue. Estate Tax Filing Requirement
At the federal level, the estate tax basic exclusion amount for 2026 is $15 million per individual, following the increase enacted under the One, Big, Beautiful Bill signed into law in July 2025.18Internal Revenue Service. What’s New – Estate and Gift Tax Married couples can combine their exclusions through portability, sheltering up to $30 million. The federal return is due nine months after the date of death, with a six-month extension available if requested before the original deadline.19Internal Revenue Service. Filing Estate and Gift Tax Returns
Minnesota has no separate inheritance tax, so beneficiaries are not taxed on what they receive. The tax obligation belongs to the estate itself, and it is paid before distributions are made.