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.
Any money your parents pay for your tuition is excluded from gift tax, and doesn't count toward the $13,000 cap, as long as they pay it directly to the school.The school has to be one with a regular faculty and curriculum, and a body of students enrolled and attending in the flesh.ny money your parents pay for your tuition is excluded from gift tax, and doesn't count toward the $13,000 cap, as long as they pay it directly to the school.