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.
Most taxpayers can avoid paying a gift tax. As of 2012, each U.S. taxpayer can give up to $13,000 tax-free, the annual exclusion amount set by the Internal Revenue Service. This limit is subject to change. For example, from 2006 through 2008, it was $12,000.s of 2012, a married couple can give up to $26,000 tax-free, referred to as gift splitting.. If you pay tuition or medical expenses for someone, you don't have to pay tax on the money. Gifts to your spouse are also tax-free.