Apply for Your MN Learner's Permit. To be eligible to apply for a Minnesota learner's permit, you must: 1  Be at least 15 years old. 2  Have completed the classroom component of a Driver's Ed course and be enrolled in the behind-the-wheel component.f you have an out-of-state learner's permit, you may be eligible to apply for a MN driver's license if: 1  You are at least 16 years old. 2  You have held your out-of-state learner's permit for at least 6 months. 3  You have completed a Driverâs Ed class that meets MN state requirements of: 4  30 hours of classroom instruction.
Unlimited Tuition and Medical Gifting. In addition to the $14,000 annual exclusion amount, unlimited gifts can also be made in the form of tuition or medical expenses, tax free.
Annual Gift Exclusion. In 2014, you may give someone up to $14,000 in gifts before paying any gift tax. The $14,000 annual gift exclusion is a limit on nontaxable gifts per person, and you may give multiple people up to $14,000 each without incurring any tax liability.However, the amounts of your annual gift exclusions are limited to a lifetime total of $5,3400 ($10,680,000 for married couples for Tax Year 2014.Gift Splitting Married couples may split the value of gifts given together as a couple, which effectively doubles the annual gift exclusion for joint filers.owever, the amounts of your annual gift exclusions are limited to a lifetime total of $5,3400 ($10,680,000 for married couples for Tax Year 2014. Gift Splitting Married couples may split the value of gifts given together as a couple, which effectively doubles the annual gift exclusion for joint filers.