Wills and estate planning in Minnesota

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Minnesota a will is valid when it's signed in front of 2 adult witnesses. There is a state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Allowed
Power of attorney	Notary
Health care directive	2 witnesses or a notary
State estate tax	Yes
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Minn. Stat. §524.2-502.

Signing by an interested witness does not invalidate the will or any provision of it (Minn. Stat. §524.2-505).

No holographic wills. Electronic wills authorized by 2023 Minn. Laws c. 21, which amended the definitions in §524.1-201 ('will' includes an electronic will; 'signed' includes electronic signatures; 'writing' includes electronic records; 'presence' includes presence through an electronic device or process, permitting remote witnessing). Confirm any additional electronic-will procedural rules (e.g., certified paper copies) in chapter 524 before offering e-execution. Research caveats: UTMA age 21 (Minn. Stat. §527.21) from established knowledge, not re-read. Electronic-will procedure details beyond the §524.1-201 definitions not verified.

Power of attorney

Statute: Minn. Stat. ch. 523 (statutory short form at §523.23).

Minnesota has not adopted the UPOAA. The Statutory Short Form (§523.23) must be duplicated EXACTLY with no modifications, Parts First-Third completed, and the principal's signature ACKNOWLEDGED before a notary (§523.23 subd. 3); agent acknowledgment section does not require notarization. A non-conforming document may still be a common-law POA. Gifts to the attorney-in-fact are prohibited unless the principal checks the box authorizing them; gifting authority generally governed by §523.24 subd. 6 - draft express authority for gifts, trusts and beneficiary changes. No 2024/2025 amendments to §523.23 shown in the statute history.

Health care directive

Called: Health care directive.

Statute: Minn. Stat. ch. 145C (Health Care Directives).

A health care agent or alternate named in the directive may not witness or notarize it, and at least one witness may not be a health care provider (or provider's employee) giving direct care to the principal on the date of execution (Minn. Stat. §145C.03).

Signature verified by either two witnesses or a notary (§145C.03); a notary may be an employee of a treating provider. Optional statutory form at §145C.16; any form meeting §145C.03 is valid.

If there's no will: what a spouse gets

The surviving spouse takes the entire intestate estate when all of the decedent's descendants are also the spouse's and the spouse has no other descendants (Minn. Stat. §524.2-102).

A spouse's right to a share

Surviving spouse may elect a percentage of the augmented estate that rises with length of marriage from 3% (1-2 years) to 50% (15+ years), plus a supplemental amount up to $75,000 (Minn. Stat. §524.2-202).

Estate and inheritance tax

Minnesota estate tax applies above a $3,000,000 exclusion for 2026 deaths (Minn. Stat. §291.016, subd. 3), with a 3-year gift add-back.

No inheritance tax.

Probate

UPC-based informal probate is moderate; personal property may be collected by affidavit when the estate does not exceed $75,000 (Minn. Stat. §524.3-1201).

Official form: revisor.mn.gov.

Money God drafts a Minnesota will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.