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.
The $13,000 annual exclusion applies to non-cash gifts, too. For instance, a parent who gives a piece of property to one of their children must pay gift taxes if the fair value of the property exceeds the annual exclusion limit.our parents could be responsible for the gift tax even if the exchange was not an outright gift. For example, the IRS considers a sale of property at a price below fair market value to be a gift when it is made to a relative.