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.
To receive the exclusion for the educational and medical gifts, you must give this gift directly to the medical or educational institution. For example, if your aunt is having surgery that will cost $50,000 and you want to provide your aunt the money for the surgery, you must give the $50,000 directly to the hospital.n 2015, a taxpayer can give up to $14,000 per person per year without being taxed on the gift. For example, this year you could give Friend A $14,000, Friend B $14,000, and your sister $14,000 and not be taxed on your gifts.