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.
Every year, individuals are permitted to give a specified amount to as many individuals as they wish, tax-free. For the year 2013, the gift tax exclusion is $14,000 per recipient. This means that, in 2013, a single person can gift $14,000 to each of an unlimited number of recipients.RS Gift Tax Limits Increased for 2013. One of the most commonly ignored tax documents is Form 709. This form, which must be filed along with a personâs income taxes on on April 15, is used to assess the federal gift tax.