Estimated Payments for Fiduciaries

Estimated tax payments are not required for estates in Minnesota.

However, the fiduciary of a trust must make quarterly estimated tax payments if the trust has either of the following:

• Estimated tax of $500 or more
• Beneficiaries who are not Minnesota residents and whose estimated composite income tax totals $500 or more

Due Dates

Payments are due by the 15th day of the fourth, sixth, and ninth months of the tax year and the first month of the next tax year.

If you have to make estimated tax payments and pay composite income tax, include both in the same quarterly payment.

For additional details, see Estimated Payments in the Fiduciary Income Tax - Form M2 instructions.

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