Minnesota Inheritance Laws: Intestacy, Spousal Rights, and What Happens Without a Will

When a Minnesota resident dies without a valid will or trust, their assets are distributed according to the state’s intestate succession laws. These laws, codified in Minn. Stat. §§ 524.2-101 through 524.2-114, establish a default distribution scheme based on family relationships. While the system is designed to approximate what most people would choose, it frequently produces results that diverge from the decedent’s actual wishes—which is precisely why having a will or trust matters.

Understanding Minnesota’s inheritance laws is important even for individuals who have an estate plan, because intestate succession rules serve as the backstop for any assets not covered by a will, trust, beneficiary designation, or other transfer mechanism.

Intestate Succession in Minnesota

Minnesota follows the Uniform Probate Code (UPC), which provides a structured hierarchy for distributing assets when there is no will. The distribution depends entirely on which family members survive the decedent.

The surviving spouse’s share under Minnesota’s intestate succession rules varies depending on whether the decedent had children and whether those children are also children of the surviving spouse.

Spouse and no surviving descendants or parents: The surviving spouse receives the entire estate (Minn. Stat. § 524.2-102(1)).
Spouse, and all descendants are also descendants of the surviving spouse, and the surviving spouse has no other descendants: The surviving spouse receives the entire estate (Minn. Stat. § 524.2-102(2)).
Spouse, and all descendants are also descendants of the surviving spouse, but the surviving spouse has one or more other descendants: The surviving spouse receives the first $225,000 plus one-half of the remaining estate.
Spouse and one or more surviving descendants who are not descendants of the surviving spouse: The surviving spouse receives the first $150,000 plus one-half of the remaining estate.
Spouse and surviving parent(s) but no descendants: The surviving spouse receives the first $300,000 plus three-fourths of the remaining estate.

These dollar amounts are periodically adjusted. The critical takeaway is that a surviving spouse does not automatically inherit everything when the decedent has children from another relationship—a situation that frequently surprises blended families.

After the surviving spouse’s share is determined, the remaining estate passes to the decedent’s descendants (children, grandchildren, and so on). If there is no surviving spouse, the entire estate passes to descendants.

Minnesota distributes assets to descendants using the per capita at each generation system under Minn. Stat. § 524.2-106. This method first divides the estate equally among the decedent’s children who are alive. The shares of any deceased children are combined and then divided equally among the next generation of descendants. This approach ensures equal treatment at each generational level, which can produce different results than the older per stirpes method used in some other states.

No Spouse and No Descendants

If the decedent leaves no surviving spouse or descendants, the estate passes in the following order of priority under Minn. Stat. § 524.2-103:

Parents — equally if both survive, or entirely to the surviving parent
Siblings and descendants of deceased siblings
Grandparents — divided equally between the maternal and paternal sides
Aunts and uncles and their descendants
If no relatives can be found, the estate escheats (passes) to the State of Minnesota

The law traces relationships outward from the decedent through increasingly remote connections, but it stops at a certain point. Distant cousins beyond the statutory reach simply do not inherit.

Adopted and Stepchildren

Minnesota law treats adopted children identically to biological children for purposes of intestate succession. An adopted child inherits from their adoptive parents (and through the adoptive family line) just as if they were born into the family. Conversely, adoption generally severs the legal parent-child relationship with the biological parents for inheritance purposes, with limited exceptions.

Stepchildren who have not been formally adopted do not inherit under Minnesota’s intestate succession laws. This is one of the most significant gaps in the default system—a stepparent who considers their stepchild to be their own must take affirmative steps through a will or trust to ensure that the stepchild receives an inheritance.

Children born outside of marriage inherit from their mother under all circumstances. Inheritance from the father requires either an acknowledgment of paternity, an adjudication of paternity, or other proof of the parent-child relationship under applicable law.

Non-Probate Transfers

Not all assets pass through intestate succession. A significant portion of most estates consists of non-probate assets that transfer automatically to designated beneficiaries, regardless of what a will says or what the intestacy laws would otherwise provide. These include:

Life insurance proceeds payable to a named beneficiary
Retirement accounts (IRAs, 401(k)s, 403(b)s) with designated beneficiaries
Payable-on-death (POD) bank accounts and transfer-on-death (TOD) brokerage accounts
Transfer-on-death deeds for real property
Joint tenancy property, which passes automatically to the surviving joint tenant
Assets held in a trust, including a revocable living trust

Because non-probate transfers supersede both wills and intestacy laws, beneficiary designations must be coordinated with the overall estate plan. A common and costly mistake occurs when outdated beneficiary designations direct assets to an ex-spouse or other unintended recipient, overriding the decedent’s will.

Minnesota’s Spousal Protections

Minnesota provides several protections for surviving spouses that apply regardless of what a will says or whether the decedent died intestate.

Under Minn. Stat. § 524.2-212, a surviving spouse may claim an elective share of the decedent’s augmented estate. The elective share amount varies based on the length of the marriage, increasing over time from approximately 3% (for marriages of less than one year) to 50% (for marriages of fifteen years or more). This provision prevents a spouse from being disinherited entirely, though it applies only when the surviving spouse affirmatively elects to claim it within a specified time period.

Homestead Exemption

Minnesota law provides a homestead exemption that protects the family home. Under Minn. Stat. § 524.2-402, the surviving spouse has the right to occupy the homestead for life, regardless of how the decedent’s will distributes the property. The homestead is also protected from many categories of creditor claims.

Family Allowance

The family allowance under Minn. Stat. § 524.2-403 provides the surviving spouse and minor children with a reasonable allowance for maintenance during the period of estate administration. This allowance has priority over most other claims against the estate, including creditor claims.

Exempt Property

Under Minn. Stat. § 524.2-403, the surviving spouse is entitled to a specific dollar amount of exempt property from the estate, including household furniture, furnishings, automobiles, and personal effects. This exemption is in addition to any share of the estate received through the will or intestate succession.

Minnesota Has No Inheritance Tax

An important distinction that many people overlook: Minnesota does not impose an inheritance tax. An inheritance tax is levied on the recipient of an inheritance, based on their relationship to the decedent. Several states impose inheritance taxes at rates that vary depending on whether the heir is a spouse, child, sibling, or unrelated person.

Minnesota instead imposes an estate tax, which is levied on the estate itself before distribution to heirs. The Minnesota estate tax applies to estates exceeding the $3 million threshold and is assessed at rates ranging from 13% to 16%. The distinction matters: the estate pays the tax, not the individual heirs, and the tax is calculated based on the total estate value rather than the amount any particular beneficiary receives.

At the federal level, there is likewise no inheritance tax. The federal estate tax applies to estates exceeding the federal exemption amount ($13.61 million in 2024).

Why Intestacy Laws Are Not a Substitute for Estate Planning

While Minnesota’s intestate succession laws provide a reasonable default framework, they are a one-size-fits-all system that does not account for individual family dynamics, relationships, charitable intentions, or tax planning objectives. Common situations where intestacy produces unintended results include:

Blended families where stepchildren receive nothing and a surviving spouse receives less than expected
Unmarried partners who have no inheritance rights whatsoever under intestacy laws
Close friends or non-family caregivers whom the decedent wanted to remember
Charitable organizations that receive nothing under intestacy
Minor children whose inheritance requires court-supervised conservatorship until they reach age 18, with full distribution at that point—often before they are prepared to manage significant assets
Family conflicts that arise when siblings or other relatives dispute the default distribution

Additionally, assets passing through intestacy must go through the probate process, which is public, potentially time-consuming, and involves court fees and administrative costs that could have been avoided with proper planning.

A comprehensive estate plan allows you to specify exactly who receives your assets, when they receive them, and under what conditions—while also taking advantage of tax planning strategies, creditor protection, and privacy that intestacy simply cannot provide. Understanding the default rules of inheritance is the foundation for making informed decisions about how to structure your estate plan under Minnesota law.