Moved to Florida from Minnesota? What happens to your estate plan

Zacharia Frey PLLC. Updated November 2026.

Minnesota has its own estate tax. If Minnesota still treats you as domiciled there when you die, it can tax your estate as a resident's estate, reaching your bank and investment accounts wherever they are held. Even after a complete move, it can reach real estate and tangible property you still own in Minnesota. Your documents need a Florida review either way.

What Minnesota can still reach

Minnesota taxes estates over $3,000,000 at graduated rates of 13 to 16 percent on the amount above the exclusion. The exclusion is not portable between spouses.
Applies to 2026.
Taxable gifts made within three years of death are added back to the Minnesota estate.
Applies to 2026.
For a decedent who lived elsewhere, Minnesota taxes real estate located in Minnesota and tangible property normally kept there. Putting the property in an LLC or other pass-through entity does not change that: Minnesota treats the property as if the decedent owned it directly.
Applies to 2026.

For comparison: The federal basic exclusion amount is $15,000,000 per person for 2026, and a surviving spouse may use the unused exclusion of the first spouse to die (portability). Florida has no estate tax and no inheritance tax.

Proving you left

Every state with an income or estate tax has a reason to question a move to Florida. Your estate planning documents are part of the record: a will that recites your Minnesota address and Minnesota law points the wrong way. How domicile is decided and the Florida domicile checklist.

Your Minnesota documents in Florida

Sources

Tax figures change. We confirm the current figures for the year of your review before advising on them.

General information about Florida law, not legal advice for your situation. Reading it does not create an attorney-client relationship.