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.
That limit is $13,000 under the 2012 regulations. You can also pay tuition to a college or university and claim an educational exclusion. Pay medical expenses directly to a hospital or clinic and claim a medical exclusion. Just like gifts to your spouse or a charity, youâll pay no gift tax on any of these gifts.If youâre married, you and your spouse can split the value of the gift but youâll have to report anything over the annual exclusion. You can each give the exclusion limit to the same person -- for a total of $26,000 in 2012.If the person has a spouse, you can give the spouse an equal amount without filing a gift tax return. A gift of a future interest doesnât qualify for an annual exclusion.hat limit is $13,000 under the 2012 regulations. You can also pay tuition to a college or university and claim an educational exclusion. Pay medical expenses directly to a hospital or clinic and claim a medical exclusion. Just like gifts to your spouse or a charity, youâll pay no gift tax on any of these gifts.