{ "canonical_url": "https://planbeforeyoudie.app/guides/estate-and-inheritance-tax-by-state", "columns": [ "reference_year", "code", "jurisdiction", "estate_tax", "estate_exemption_usd", "estate_exemption_display", "estate_top_rate_display", "inheritance_tax", "inheritance_exemptions", "inheritance_rates", "estate_return_due", "inheritance_return_due", "estate_due_months", "inheritance_due_months", "nonresident_property", "effective_periods", "official_url", "notes", "fact_slugs", "source_urls", "publishers", "source_provenance", "checked_on", "next_check_on", "provenance_scope" ], "content_sha256": "71d16873118719049a1f84768c3b9c3a8095f983eab6818d65eb3e979a8691e1", "dataset_version": "1", "license": "https://creativecommons.org/licenses/by/4.0/", "name": "Estate and inheritance tax by state", "note": "General information, not legal advice. Each row links to the official source we checked.", "publisher": "Plan Before You Die", "rows": [ { "checked_on": "2026-10-22", "code": "US", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$15,000,000 for 2026. The citizen or estate-tax resident filing test includes adjusted taxable gifts and the specific exemption.", "estate_exemption_usd": 15000000, "estate_return_due": "Generally nine months after death when a return is required. Portability and extensions need separate review.", "estate_tax": "Yes", "estate_top_rate_display": "40% top marginal rate. The tool calculates no tax.", "fact_slugs": "s02-irs-706-nine-months; s02-irs-estate-filing-measure; s02-irs-estate-threshold-2026; s04-us-citizen-resident-filing; s04-us-deductions; s04-us-domicile; s04-us-estate-tax; s04-us-gross-assets; s04-us-nonresident; s04-us-portability; s04-us-simple-estates; s04-us-top-rate", "inheritance_due_months": null, "inheritance_exemptions": "Not published. This row describes federal estate tax and does not assess an inheritance.", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Federal", "next_check_on": "2027-01-22; 2027-10-22", "nonresident_property": "Nonresident noncitizens have separate rules. U.S.-situated assets above $60,000 can require a return. Ask a tax professional.", "notes": "Most relatively simple estates do not need a federal estate-tax return. Filing and tax due are different questions. Qualifying spouse or charity deductions and credits need separate review.", "official_url": "https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Internal Revenue Service", "reference_year": 2026, "source_provenance": "s02-irs-706-nine-months | Internal Revenue Service | https://www.irs.gov/publications/p559 | Checked 2026-10-22 | Next check 2027-10-22; s02-irs-estate-filing-measure | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax | Checked 2026-10-22 | Next check 2027-10-22; s02-irs-estate-threshold-2026 | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-us-citizen-resident-filing | Internal Revenue Service | https://www.irs.gov/instructions/i706 | Checked 2026-10-22 | Next check 2027-01-22; s04-us-deductions | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-us-domicile | Internal Revenue Service | https://www.irs.gov/instructions/i706 | Checked 2026-10-22 | Next check 2027-01-22; s04-us-estate-tax | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-us-gross-assets | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-us-nonresident | Internal Revenue Service | https://www.irs.gov/individuals/international-taxpayers/some-nonresidents-with-us-assets-must-file-estate-tax-returns | Checked 2026-10-22 | Next check 2027-01-22; s04-us-portability | Internal Revenue Service | https://www.irs.gov/instructions/i706 | Checked 2026-10-22 | Next check 2027-01-22; s04-us-simple-estates | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-us-top-rate | Internal Revenue Service | https://www.irs.gov/instructions/i706 | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax; https://www.irs.gov/individuals/international-taxpayers/some-nonresidents-with-us-assets-must-file-estate-tax-returns; https://www.irs.gov/instructions/i706; https://www.irs.gov/publications/p559" }, { "checked_on": "2026-10-22", "code": "AL", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "No estate filing for deaths after December 31, 2004.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-al-estate-inheritance-inoperative; s04-al-no-estate-return-after-2004", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Alabama", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Scanned DOR legal opinion supports both tax statuses. Current DOR page confirms the filing rule.", "official_url": "https://www.revenue.alabama.gov/individual-corporate/alabama-estate-and-inheritance-tax/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Alabama Department of Revenue", "reference_year": 2026, "source_provenance": "s04-al-estate-inheritance-inoperative | Alabama Department of Revenue | https://www.revenue.alabama.gov/wp-content/uploads/2023/01/Memorandum_Op_09_29_05.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-al-no-estate-return-after-2004 | Alabama Department of Revenue | https://www.revenue.alabama.gov/individual-corporate/alabama-estate-and-inheritance-tax/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.revenue.alabama.gov/individual-corporate/alabama-estate-and-inheritance-tax/; https://www.revenue.alabama.gov/wp-content/uploads/2023/01/Memorandum_Op_09_29_05.pdf" }, { "checked_on": "2026-10-22", "code": "AK", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-ak-no-estate-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Alaska", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Not published", "official_url": "https://tax.alaska.gov/programs/programs/index.aspx?60200", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Alaska Department of Revenue. Tax Division", "reference_year": 2026, "source_provenance": "s04-ak-no-estate-tax | Alaska Department of Revenue. Tax Division | https://tax.alaska.gov/programs/programs/index.aspx?60200 | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.alaska.gov/programs/programs/index.aspx?60200" }, { "checked_on": "2026-10-22", "code": "AZ", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not published", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "Not published", "estate_top_rate_display": "Not published", "fact_slugs": "irs-state-taxation-directory", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Arizona", "next_check_on": "2027-10-22", "nonresident_property": "Not published", "notes": "Not published", "official_url": "https://azdor.gov/sites/default/files/2023-03/PUBLICATION_10.pdf", "provenance_scope": "Official office routing only. These sources do not establish tax status.", "publishers": "Internal Revenue Service", "reference_year": 2026, "source_provenance": "irs-state-taxation-directory | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites | Checked 2026-10-22 | Next check 2027-10-22", "source_urls": "https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites" }, { "checked_on": "2026-10-22", "code": "AR", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "No estate return for deaths after December 31, 2004.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-ar-estate-repealed-2005", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Arkansas", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Current inheritance tax status was not established from an opened official source.", "official_url": "https://www.dfa.arkansas.gov/wp-content/uploads/605-EstateTax.pdf", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Arkansas Department of Finance and Administration", "reference_year": 2026, "source_provenance": "s04-ar-estate-repealed-2005 | Arkansas Department of Finance and Administration | https://www.dfa.arkansas.gov/wp-content/uploads/605-EstateTax.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.dfa.arkansas.gov/wp-content/uploads/605-EstateTax.pdf" }, { "checked_on": "2026-10-22", "code": "CA", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "No estate return for deaths on or after January 1, 2005.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-ca-estate-credit-limit; s04-ca-inheritance-tax-repealed; s04-ca-no-estate-return-after-2004; s04-ca-state-death-credit-ended", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "California", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Controller administers these taxes. Estate status follows section 13302's credit limit and the current page's explicit elimination of that credit. This is an inference from those two stated rules.", "official_url": "https://sco.ca.gov/ardtax_estate_tax.html", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "California State Controller's Office", "reference_year": 2026, "source_provenance": "s04-ca-estate-credit-limit | California State Controller's Office | https://www.sco.ca.gov/Files-ARD-Tax-Info/estate_lawreg_lawreg.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ca-inheritance-tax-repealed | California State Controller's Office | https://www.sco.ca.gov/Files-ARD-Tax-Info/estate_lawreg_lawreg.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ca-no-estate-return-after-2004 | California State Controller's Office | https://sco.ca.gov/ardtax_estate_tax.html | Checked 2026-10-22 | Next check 2027-01-22; s04-ca-state-death-credit-ended | California State Controller's Office | https://sco.ca.gov/ardtax_estate_tax.html | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://sco.ca.gov/ardtax_estate_tax.html; https://www.sco.ca.gov/Files-ARD-Tax-Info/estate_lawreg_lawreg.pdf" }, { "checked_on": "2026-10-22", "code": "CO", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not published", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "Not published", "estate_top_rate_display": "Not published", "fact_slugs": "irs-state-taxation-directory", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Colorado", "next_check_on": "2027-10-22", "nonresident_property": "Not published", "notes": "Not published", "official_url": "https://tax.colorado.gov/prior-fiduciary-income-tax-forms", "provenance_scope": "Official office routing only. These sources do not establish tax status.", "publishers": "Internal Revenue Service", "reference_year": 2026, "source_provenance": "irs-state-taxation-directory | Internal Revenue Service | https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites | Checked 2026-10-22 | Next check 2027-10-22", "source_urls": "https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites" }, { "checked_on": "2026-10-22", "code": "CT", "effective_periods": "No separate period published", "estate_due_months": 6, "estate_exemption_display": "$15 million Connecticut taxable estate in 2026", "estate_exemption_usd": 15000000, "estate_return_due": "Within six months after death unless extended", "estate_tax": "Yes", "estate_top_rate_display": "12%", "fact_slugs": "s04-ct-estate-exemption-2026; s04-ct-estate-rate-2026; s04-ct-estate-return-six-months; s04-ct-nonresident-real-tangible; s04-ct-nontaxable-estate-probate-return; s04-ct-succession-tax-repealed", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Connecticut", "next_check_on": "2027-01-22", "nonresident_property": "Connecticut real or tangible personal property can bring a nonresident estate within scope.", "notes": "A probate return can remain required below the exemption. A Connecticut QTIP election requires Form CT-706/709. Specified lifetime gifts enter the state filing measure.", "official_url": "https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Connecticut Department of Revenue Services", "reference_year": 2026, "source_provenance": "s04-ct-estate-exemption-2026 | Connecticut Department of Revenue Services | https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information | Checked 2026-10-22 | Next check 2027-01-22; s04-ct-estate-rate-2026 | Connecticut Department of Revenue Services | https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information | Checked 2026-10-22 | Next check 2027-01-22; s04-ct-estate-return-six-months | Connecticut Department of Revenue Services | https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information | Checked 2026-10-22 | Next check 2027-01-22; s04-ct-nonresident-real-tangible | Connecticut Department of Revenue Services | https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information | Checked 2026-10-22 | Next check 2027-01-22; s04-ct-nontaxable-estate-probate-return | Connecticut Department of Revenue Services | https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information | Checked 2026-10-22 | Next check 2027-01-22; s04-ct-succession-tax-repealed | Connecticut Department of Revenue Services | https://portal.ct.gov/DRS/DRS-Forms/Succession-and-Estate-Tax/Succession-Page | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://portal.ct.gov/DRS/DRS-Forms/Succession-and-Estate-Tax/Succession-Page; https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information" }, { "checked_on": "2026-10-22", "code": "DE", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-de-estate-repealed-2018", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Delaware", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Estate repeal is explicit. No current DOR statement proving inheritance-tax status was located.", "official_url": "https://revenue.delaware.gov/prior-year-personal-income-tax-forms/2023-2024-personal-income-tax-forms/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Delaware Division of Revenue", "reference_year": 2026, "source_provenance": "s04-de-estate-repealed-2018 | Delaware Division of Revenue | https://revenue.delaware.gov/prior-year-personal-income-tax-forms/2023-2024-personal-income-tax-forms/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://revenue.delaware.gov/prior-year-personal-income-tax-forms/2023-2024-personal-income-tax-forms/" }, { "checked_on": "2026-10-22", "code": "DC", "effective_periods": "No separate period published", "estate_due_months": 10, "estate_exemption_display": "$4,988,400 for deaths in 2026", "estate_exemption_usd": 4988400, "estate_return_due": "Generally within ten months after death", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-dc-estate-exclusion-2026; s04-dc-estate-return-ten-months; s04-dc-estate-top-rate-2026; s04-dc-real-property-situs", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "District of Columbia", "next_check_on": "2027-01-22", "nonresident_property": "Real property situs follows its physical location. DC property may require review even when the decedent lived elsewhere.", "notes": "The gross-estate filing threshold is $4,988,400 or more. Exclusion and filing threshold are distinct. A federal filing extension can change the DC deadline.", "official_url": "https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "District of Columbia Office of Tax and Revenue", "reference_year": 2026, "source_provenance": "s04-dc-estate-exclusion-2026 | District of Columbia Office of Tax and Revenue | https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-dc-estate-return-ten-months | District of Columbia Office of Tax and Revenue | https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-dc-estate-top-rate-2026 | District of Columbia Office of Tax and Revenue | https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-dc-real-property-situs | District of Columbia Office of Tax and Revenue | https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf" }, { "checked_on": "2026-10-22", "code": "FL", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "No current estate tax. No mandatory no-tax affidavit from July 1, 2023.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-fl-estate-tax-ended-2005; s04-fl-no-inheritance-tax; s04-fl-no-mandatory-estate-affidavit", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Florida", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Not published", "official_url": "https://www.floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Florida Department of Revenue", "reference_year": 2026, "source_provenance": "s04-fl-estate-tax-ended-2005 | Florida Department of Revenue | https://www.floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-fl-no-inheritance-tax | Florida Department of Revenue | https://floridarevenue.com/Forms_library/current/brochure/gt800025.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-fl-no-mandatory-estate-affidavit | Florida Department of Revenue | https://www.floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://floridarevenue.com/Forms_library/current/brochure/gt800025.pdf; https://www.floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx" }, { "checked_on": "2026-10-22", "code": "GA", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "No current estate tax return.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-ga-estate-repealed; s04-ga-no-inheritance-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Georgia", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Historical nine-month instructions on the same page apply only to pre-2005 deaths.", "official_url": "https://dor.georgia.gov/estate-tax-faq", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Georgia Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ga-estate-repealed | Georgia Department of Revenue | https://dor.georgia.gov/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22; s04-ga-no-inheritance-tax | Georgia Department of Revenue | https://dor.georgia.gov/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://dor.georgia.gov/estate-tax-faq" }, { "checked_on": "2026-10-22", "code": "HI", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$5,490,000 standard exclusion. A separate $60,000 filing threshold applies to the federal estate tax nonresident not citizen category.", "estate_exemption_usd": 5490000, "estate_return_due": "Nine months after death", "estate_tax": "Yes", "estate_top_rate_display": "20%", "fact_slugs": "s04-hi-estate-and-no-inheritance; s04-hi-estate-exclusion; s04-hi-estate-return-nine-months; s04-hi-estate-top-rate; s04-hi-nonresident-not-citizen-definition; s04-hi-nonresident-not-citizen-limit; s04-hi-nonresident-scope", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Hawaii", "next_check_on": "2027-01-22", "nonresident_property": "Taxable estate located in Hawaii is within scope. Federal estate tax residence and citizenship, domicile reciprocity and treaties can change the result.", "notes": "The current forms index lists Revision 2025. A return may still be needed to elect portability. Living outside Hawaii alone does not put a US resident in the federal nonresident not citizen category.", "official_url": "https://tax.hawaii.gov/forms/a1_b3_4estate/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Hawaii Department of Taxation", "reference_year": 2026, "source_provenance": "s04-hi-estate-and-no-inheritance | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-hi-estate-exclusion | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-hi-estate-return-nine-months | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-hi-estate-top-rate | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-hi-nonresident-not-citizen-definition | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-hi-nonresident-not-citizen-limit | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-hi-nonresident-scope | Hawaii Department of Taxation | https://files.hawaii.gov/tax/forms/current/m6ins.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://files.hawaii.gov/tax/forms/current/m6ins.pdf" }, { "checked_on": "2026-10-22", "code": "ID", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-id-estate-and-inheritance-ended", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Idaho", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Not published", "official_url": "https://tax.idaho.gov/taxes/estates-and-taxes/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Idaho State Tax Commission", "reference_year": 2026, "source_provenance": "s04-id-estate-and-inheritance-ended | Idaho State Tax Commission | https://tax.idaho.gov/taxes/estates-and-taxes/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.idaho.gov/taxes/estates-and-taxes/" }, { "checked_on": "2026-10-22", "code": "IL", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$4 million threshold after adjusted taxable gifts. Not a credit.", "estate_exemption_usd": 4000000, "estate_return_due": "Within nine months after death", "estate_tax": "Yes", "estate_top_rate_display": "16% table rate. Illinois uses an interrelated calculation.", "fact_slugs": "s04-il-dor-administrator-referral; s04-il-estate-exclusion; s04-il-estate-filing-threshold; s04-il-estate-return-nine-months; s04-il-estate-top-rate; s04-il-nonresident-apportionment; s04-il-nonresident-real-tangible-situs", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Illinois", "next_check_on": "2027-01-22", "nonresident_property": "Illinois apportions tax by Illinois assets divided by total assets. Review Illinois real or tangible property for a nonresident.", "notes": "Attorney General administers the estate tax, as DOR directs. DOR's combined inheritance/estate wording does not prove a current inheritance tax.", "official_url": "https://tax.illinois.gov/questionsandanswers/answer.26.html", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Illinois Attorney General; Illinois Department of Revenue", "reference_year": 2026, "source_provenance": "s04-il-dor-administrator-referral | Illinois Department of Revenue | https://tax.illinois.gov/questionsandanswers/answer.26.html | Checked 2026-10-22 | Next check 2027-01-22; s04-il-estate-exclusion | Illinois Attorney General | https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-il-estate-filing-threshold | Illinois Attorney General | https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-il-estate-return-nine-months | Illinois Attorney General | https://illinoisattorneygeneral.gov/Page-Attachments/Form700.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-il-estate-top-rate | Illinois Attorney General | https://illinoisattorneygeneral.gov/application/Estate-Tax-Calculator/taxtable.htm | Checked 2026-10-22 | Next check 2027-01-22; s04-il-nonresident-apportionment | Illinois Attorney General | https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-il-nonresident-real-tangible-situs | Illinois Attorney General | https://illinoisattorneygeneral.gov/Page-Attachments/Form700.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf; https://illinoisattorneygeneral.gov/Page-Attachments/Form700.pdf; https://illinoisattorneygeneral.gov/application/Estate-Tax-Calculator/taxtable.htm; https://tax.illinois.gov/questionsandanswers/answer.26.html" }, { "checked_on": "2026-10-22", "code": "IN", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-in-estate-inheritance-repealed", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Indiana", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Not published", "official_url": "https://www.in.gov/dor/files/dn44.pdf", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Indiana Department of Revenue", "reference_year": 2026, "source_provenance": "s04-in-estate-inheritance-repealed | Indiana Department of Revenue | https://www.in.gov/dor/files/dn44.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.in.gov/dor/files/dn44.pdf" }, { "checked_on": "2026-10-22", "code": "IA", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-ia-estate-repealed-2005; s04-ia-inheritance-repealed-2025", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Iowa", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "The inheritance repeal applies to deaths on or after January 1, 2025. Historical estate administrations and amendments can remain relevant.", "official_url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Iowa Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ia-estate-repealed-2005 | Iowa Department of Revenue | https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates | Checked 2026-10-22 | Next check 2027-01-22; s04-ia-inheritance-repealed-2025 | Iowa Department of Revenue | https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates" }, { "checked_on": "2026-10-22", "code": "KS", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No estate tax.", "fact_slugs": "s04-ks-estate-repealed-2010; s04-ks-inheritance-replaced-1998", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax.", "inheritance_rates": "Not applicable. No inheritance tax.", "inheritance_return_due": "Not applicable for a 2026 death.", "inheritance_tax": "No", "jurisdiction": "Kansas", "next_check_on": "2027-01-22", "nonresident_property": "No current estate tax for deaths in 2026.", "notes": "Not published", "official_url": "https://www.ksrevenue.gov/taxnotices/notice10-07.pdf", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Kansas Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ks-estate-repealed-2010 | Kansas Department of Revenue | https://www.ksrevenue.gov/taxnotices/notice10-07.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ks-inheritance-replaced-1998 | Kansas Department of Revenue | https://www.ksrevenue.gov/taxnotices/notice08-01.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.ksrevenue.gov/taxnotices/notice08-01.pdf; https://www.ksrevenue.gov/taxnotices/notice10-07.pdf" }, { "checked_on": "2026-10-22", "code": "KY", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-ky-class-a-exempt; s04-ky-classes-b-c; s04-ky-estate-no-tax; s04-ky-filing-exempt-beneficiaries; s04-ky-inheritance-due-18-months; s04-ky-inheritance-tax; s04-ky-nonresident-property", "inheritance_due_months": 18, "inheritance_exemptions": "Class A is exempt. Spouse, parent, child, grandchild, sibling and half-sibling. Class B has a $1,000 exemption. Class C has a $500 exemption.", "inheritance_rates": "Class B. 4% to 16% after $1,000. Class C. 6% to 16% after $500. Class A exempt.", "inheritance_return_due": "18 months after death if tax is due. A 5% discount applies if paid within nine months.", "inheritance_tax": "Yes", "jurisdiction": "Kentucky", "next_check_on": "2027-01-22", "nonresident_property": "Kentucky real estate and taxable Kentucky-situs personal property can be covered even when the person lived elsewhere.", "notes": "A federal Form 706 filing requirement can still trigger a Kentucky inheritance return. Affidavit of Exemption is available when assets pass to exempt beneficiaries and no federal return is required. Nonresident exemptions are prorated.", "official_url": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Kentucky Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ky-class-a-exempt | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/PublishingImages/Pages/default/Inheritance%20Tax%20Guide%2092F101%20(1-21).pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ky-classes-b-c | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-ky-estate-no-tax | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-ky-filing-exempt-beneficiaries | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-ky-inheritance-due-18-months | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-ky-inheritance-tax | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-ky-nonresident-property | Kentucky Department of Revenue | https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx; https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/PublishingImages/Pages/default/Inheritance%20Tax%20Guide%2092F101%20(1-21).pdf" }, { "checked_on": "2026-10-22", "code": "LA", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-la-estate-no-tax-after-2004; s04-la-estate-return-review; s04-la-inheritance-repealed", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Louisiana", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "No estate transfer tax is due for 2026 deaths. The same DOR page retains a statutory return discussion for net estates of $60,000 or more. Confirm filing separately.", "official_url": "https://www.revenue.la.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Louisiana Department of Revenue", "reference_year": 2026, "source_provenance": "s04-la-estate-no-tax-after-2004 | Louisiana Department of Revenue | https://revenue.la.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/ | Checked 2026-10-22 | Next check 2027-01-22; s04-la-estate-return-review | Louisiana Department of Revenue | https://revenue.la.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/ | Checked 2026-10-22 | Next check 2027-01-22; s04-la-inheritance-repealed | Louisiana Department of Revenue | https://revenue.la.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://revenue.la.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/" }, { "checked_on": "2026-10-22", "code": "ME", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$7,160,000", "estate_exemption_usd": 7160000, "estate_return_due": "Nine months after death. Extension to file does not extend time to pay.", "estate_tax": "Yes", "estate_top_rate_display": "12%", "fact_slugs": "s04-me-estate-2026-exclusion; s04-me-estate-due-nine-months; s04-me-estate-top-rate; s04-me-inheritance-replaced; s04-me-no-tax-lien-filing; s04-me-nonresident-filing", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Maine", "next_check_on": "2027-01-22", "nonresident_property": "Maine real or tangible personal property can trigger filing. Use the full federal gross estate to test the threshold. Look-through rules can cover pass-through entities.", "notes": "Tax-free does not establish no filing. Federal return requirements, Maine property liens and probate certification can still require filings. Confirm pass-through entity ownership and one-year gifts.", "official_url": "https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Maine Revenue Services", "reference_year": 2026, "source_provenance": "s04-me-estate-2026-exclusion | Maine Revenue Services | https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me | Checked 2026-10-22 | Next check 2027-01-22; s04-me-estate-due-nine-months | Maine Revenue Services | https://www.maine.gov/revenue/tax-return-forms/due-dates | Checked 2026-10-22 | Next check 2027-01-22; s04-me-estate-top-rate | Maine Revenue Services | https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me | Checked 2026-10-22 | Next check 2027-01-22; s04-me-inheritance-replaced | Maine Revenue Services | https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ta_sept2016_vol26_iss6.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-me-no-tax-lien-filing | Maine Revenue Services | https://www.maine.gov/revenue/faq/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-me-nonresident-filing | Maine Revenue Services | https://www.maine.gov/revenue/faq/estate-tax | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.maine.gov/revenue/faq/estate-tax; https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ta_sept2016_vol26_iss6.pdf; https://www.maine.gov/revenue/tax-return-forms/due-dates; https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me" }, { "checked_on": "2026-10-22", "code": "MD", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$5,000,000, plus qualifying deceased-spousal unused exclusion", "estate_exemption_usd": 5000000, "estate_return_due": "Nine months after death. A portability-only election can have a different deadline.", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-md-estate-due-nine-months; s04-md-estate-exclusion; s04-md-estate-inheritance-separate; s04-md-estate-top-rate; s04-md-inheritance-credit-estate; s04-md-inheritance-due-distribution; s04-md-inheritance-rate-exemptions; s04-md-nonresident-property", "inheritance_due_months": null, "inheritance_exemptions": "Spouse, children and other lineal descendants, spouses of lineal descendants, parents, grandparents, siblings and charities. Ask the Register about other specific exemptions.", "inheritance_rates": "10% for taxable beneficiaries", "inheritance_return_due": "On distribution, through the county Register of Wills. No fixed month deadline in the Comptroller guidance.", "inheritance_tax": "Yes", "jurisdiction": "Maryland", "next_check_on": "2027-01-22", "nonresident_property": "Maryland real estate or tangible personal property can trigger estate filing for a nonresident. Inheritance-tax questions go to the county Register of Wills.", "notes": "Two taxes. Inheritance tax paid is credited against estate tax, but does not postpone the nine-month estate payment. The filing test uses gross estate, adjusted taxable gifts and prior Maryland QTIP. Portability can require filing even without tax.", "official_url": "https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax?id=kb_article_view&sysparm_article=KB0010045", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Comptroller of Maryland", "reference_year": 2026, "source_provenance": "s04-md-estate-due-nine-months | Comptroller of Maryland | https://marylandtaxes.gov/forms/24-forms/MET1.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-md-estate-exclusion | Comptroller of Maryland | https://marylandtaxes.gov/forms/24-forms/MET1.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-md-estate-inheritance-separate | Comptroller of Maryland | https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax?id=kb_article_view&sysparm_article=KB0010045 | Checked 2026-10-22 | Next check 2027-01-22; s04-md-estate-top-rate | Comptroller of Maryland | https://marylandtaxes.gov/forms/Tax_Publications/Tax_Tips/Personal_Tax_Tips/tip42.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-md-inheritance-credit-estate | Comptroller of Maryland | https://marylandtaxes.gov/forms/Tax_Publications/Tax_Tips/Personal_Tax_Tips/tip42.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-md-inheritance-due-distribution | Comptroller of Maryland | https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax?id=kb_article_view&sysparm_article=KB0010045 | Checked 2026-10-22 | Next check 2027-01-22; s04-md-inheritance-rate-exemptions | Comptroller of Maryland | https://marylandtaxes.gov/forms/Tax_Publications/Tax_Tips/Miscellaneous_Tax_Tips/taxtip30.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-md-nonresident-property | Comptroller of Maryland | https://marylandtaxes.gov/forms/Tax_Publications/Tax_Tips/Personal_Tax_Tips/tip42.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://marylandtaxes.gov/forms/24-forms/MET1.pdf; https://marylandtaxes.gov/forms/Tax_Publications/Tax_Tips/Miscellaneous_Tax_Tips/taxtip30.pdf; https://marylandtaxes.gov/forms/Tax_Publications/Tax_Tips/Personal_Tax_Tips/tip42.pdf; https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax?id=kb_article_view&sysparm_article=KB0010045" }, { "checked_on": "2026-10-22", "code": "MA", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$2,000,000. A $99,600 credit removes tax at or below this value.", "estate_exemption_usd": 2000000, "estate_return_due": "Nine months after death. Filing extensions do not automatically postpone payment.", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-ma-estate-due-nine-months; s04-ma-estate-top-rate; s04-ma-estate-two-million; s04-ma-inheritance-suspended; s04-ma-nonresident-worldwide-filing-test; s04-ma-tax-base-post-august-2025", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Massachusetts", "next_check_on": "2027-01-22", "nonresident_property": "Massachusetts real estate or tangible personal property can trigger filing. The filing threshold uses worldwide gross estate plus adjusted taxable gifts. Massachusetts-situs property determines the tax calculation.", "notes": "The $2 million filing test includes adjusted taxable gifts and can require a return even when deductions remove tax. August 1, 2025 changes affect the taxable base for out-of-state real/tangible property and Massachusetts QTIP.", "official_url": "https://www.mass.gov/info-details/estate-tax-guide", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Massachusetts Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ma-estate-due-nine-months | Massachusetts Department of Revenue | https://www.mass.gov/info-details/estate-tax-guide | Checked 2026-10-22 | Next check 2027-01-22; s04-ma-estate-top-rate | Massachusetts Department of Revenue | https://www.mass.gov/info-details/tax-rates | Checked 2026-10-22 | Next check 2027-01-22; s04-ma-estate-two-million | Massachusetts Department of Revenue | https://www.mass.gov/info-details/estate-tax-guide | Checked 2026-10-22 | Next check 2027-01-22; s04-ma-inheritance-suspended | Massachusetts Department of Revenue | https://www.mass.gov/administrative-procedure/ap-629-appeals-from-denial-or-deemed-denial-of-application-for-abatement-to-the-appellate-tax-board | Checked 2026-10-22 | Next check 2027-01-22; s04-ma-nonresident-worldwide-filing-test | Massachusetts Department of Revenue | https://www.mass.gov/info-details/estate-tax-guide | Checked 2026-10-22 | Next check 2027-01-22; s04-ma-tax-base-post-august-2025 | Massachusetts Department of Revenue | https://www.mass.gov/info-details/estate-tax-guide | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.mass.gov/administrative-procedure/ap-629-appeals-from-denial-or-deemed-denial-of-application-for-abatement-to-the-appellate-tax-board; https://www.mass.gov/info-details/estate-tax-guide; https://www.mass.gov/info-details/tax-rates" }, { "checked_on": "2026-10-22", "code": "MI", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not published", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "Not published", "estate_top_rate_display": "Not published", "fact_slugs": "s04-mi-inheritance-only-before-october-1993", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Michigan", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "Current inheritance FAQ expressly limits that tax to pre-October 1993 deaths. The Treasury annual report describes a 2005 estate-tax repeal using imprecise federal wording; current state estate status remains a source gap in this research.", "official_url": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/inheritance-tax-frequently-asked-questions", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Michigan Department of Treasury", "reference_year": 2026, "source_provenance": "s04-mi-inheritance-only-before-october-1993 | Michigan Department of Treasury | https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/inheritance-tax-frequently-asked-questions | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/inheritance-tax-frequently-asked-questions" }, { "checked_on": "2026-10-22", "code": "MN", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$3,000,000. Filing uses total gross estate and relevant taxable gifts.", "estate_exemption_usd": 3000000, "estate_return_due": "Nine months after death. Automatic six-month filing extension does not extend payment.", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-mn-estate-due-nine-months; s04-mn-estate-tax; s04-mn-estate-three-million; s04-mn-estate-top-rate; s04-mn-inheritance-no-tax; s04-mn-nonresident-pass-through-property", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Minnesota", "next_check_on": "2027-01-22", "nonresident_property": "Minnesota real or tangible personal property can be covered, including a nonresident's share held through a pass-through entity.", "notes": "Qualified farm/small-business deductions can alter tax without removing the filing obligation. Nonresident entity ownership requires review.", "official_url": "https://www.revenue.state.mn.us/estate-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Minnesota Department of Revenue", "reference_year": 2026, "source_provenance": "s04-mn-estate-due-nine-months | Minnesota Department of Revenue | https://www.revenue.state.mn.us/estate-tax-due-dates-and-extensions | Checked 2026-10-22 | Next check 2027-01-22; s04-mn-estate-tax | Minnesota Department of Revenue | https://www.revenue.state.mn.us/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-mn-estate-three-million | Minnesota Department of Revenue | https://www.revenue.state.mn.us/estate-tax-filing-requirement | Checked 2026-10-22 | Next check 2027-01-22; s04-mn-estate-top-rate | Minnesota Department of Revenue | https://www.revenue.state.mn.us/estate-tax-rates | Checked 2026-10-22 | Next check 2027-01-22; s04-mn-inheritance-no-tax | Minnesota Department of Revenue | https://www.revenue.state.mn.us/estate-tax-versus-inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-mn-nonresident-pass-through-property | Minnesota Department of Revenue | https://www.revenue.state.mn.us/pass-through-entities-nonresidents | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.revenue.state.mn.us/estate-tax; https://www.revenue.state.mn.us/estate-tax-due-dates-and-extensions; https://www.revenue.state.mn.us/estate-tax-filing-requirement; https://www.revenue.state.mn.us/estate-tax-rates; https://www.revenue.state.mn.us/estate-tax-versus-inheritance-tax; https://www.revenue.state.mn.us/pass-through-entities-nonresidents" }, { "checked_on": "2026-10-22", "code": "MS", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "No estate tax return required for 2026 deaths.", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-ms-estate-no-return-after-2004; s04-ms-inheritance-no-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Mississippi", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "Legacy estate returns apply to earlier dates of death.", "official_url": "https://www.dor.ms.gov/business/estate", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Mississippi Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ms-estate-no-return-after-2004 | Mississippi Department of Revenue | https://www.dor.ms.gov/business/estate | Checked 2026-10-22 | Next check 2027-01-22; s04-ms-inheritance-no-tax | Mississippi Department of Revenue | https://www.dor.ms.gov/business/estate | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.dor.ms.gov/business/estate" }, { "checked_on": "2026-10-22", "code": "MO", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "No estate tax return required for 2026 deaths.", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-mo-estate-no-tax-after-2004", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Missouri", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "Not published", "official_url": "https://dor.mo.gov/taxation/individual/tax-types/estate.html", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Missouri Department of Revenue", "reference_year": 2026, "source_provenance": "s04-mo-estate-no-tax-after-2004 | Missouri Department of Revenue | https://www.dor.mo.gov/taxation/individual/tax-types/estate.html | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.dor.mo.gov/taxation/individual/tax-types/estate.html" }, { "checked_on": "2026-10-22", "code": "MT", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-mt-estate-zero-after-2004; s04-mt-inheritance-repealed", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Montana", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "DOR reports the estate tax as an effective zero rate linked to the federal credit, rather than a clean statutory repeal.", "official_url": "https://revenue.mt.gov/taxes/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Montana Department of Revenue", "reference_year": 2026, "source_provenance": "s04-mt-estate-zero-after-2004 | Montana Department of Revenue | https://revenue.mt.gov/files/DOR-Publications/Biennial-Reports/July-1-2022-June-30-2024-Biennial-Report/Biennial-Report-7-1-2022-6-30-2024-Other-Taxes.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-mt-inheritance-repealed | Montana Department of Revenue | https://revenue.mt.gov/files/DOR-Publications/Biennial-Reports/July-1-2022-June-30-2024-Biennial-Report/Biennial-Report-7-1-2022-6-30-2024-Other-Taxes.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://revenue.mt.gov/files/DOR-Publications/Biennial-Reports/July-1-2022-June-30-2024-Biennial-Report/Biennial-Report-7-1-2022-6-30-2024-Other-Taxes.pdf" }, { "checked_on": "2026-10-22", "code": "NE", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-ne-class-i-2026-clarification; s04-ne-county-tax-nonresident-property; s04-ne-estate-repealed; s04-ne-inheritance-2023-classes-rates; s04-ne-spouse-exempt; s04-ne-under-22-exempt", "inheritance_due_months": null, "inheritance_exemptions": "DOR's classes. $100,000 for siblings and lineal descendants; $40,000 for remote relatives; $25,000 for nonrelatives. Under-22 beneficiaries and spouse exempt. Confirm current Class I definitions.", "inheritance_rates": "1%, 11% or 15% on amounts above the beneficiary's class exemption.", "inheritance_return_due": "Not published", "inheritance_tax": "Yes", "jurisdiction": "Nebraska", "next_check_on": "2027-01-22", "nonresident_property": "Nonexempt Nebraska real or personal property can be covered for a nonresident. County court administers the tax and counties receive it.", "notes": "County inheritance tax, not a state-collected estate tax. LB 838 clarifies Class I beneficiaries effective July 18, 2026. DOR links detailed law to the Legislature; do not automate detailed class matching from the abbreviated DOR table.", "official_url": "https://revenue.nebraska.gov/PAD/inheritance-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Nebraska Department of Revenue", "reference_year": 2026, "source_provenance": "s04-ne-class-i-2026-clarification | Nebraska Department of Revenue | https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes | Checked 2026-10-22 | Next check 2027-01-22; s04-ne-county-tax-nonresident-property | Nebraska Department of Revenue | https://revenue.nebraska.gov/sites/default/files/doc/2022_Tax_Expenditure_Report_0.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ne-estate-repealed | Nebraska Department of Revenue | https://revenue.nebraska.gov/sites/default/files/doc/research/tax-expenditure/4-731-2010.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ne-inheritance-2023-classes-rates | Nebraska Department of Revenue | https://revenue.nebraska.gov/about/2022-nebraska-legislative-changes | Checked 2026-10-22 | Next check 2027-01-22; s04-ne-spouse-exempt | Nebraska Department of Revenue | https://revenue.nebraska.gov/sites/default/files/doc/2022_Tax_Expenditure_Report_0.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ne-under-22-exempt | Nebraska Department of Revenue | https://revenue.nebraska.gov/about/2022-nebraska-legislative-changes | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://revenue.nebraska.gov/about/2022-nebraska-legislative-changes; https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes; https://revenue.nebraska.gov/sites/default/files/doc/2022_Tax_Expenditure_Report_0.pdf; https://revenue.nebraska.gov/sites/default/files/doc/research/tax-expenditure/4-731-2010.pdf" }, { "checked_on": "2026-10-22", "code": "NV", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "No estate tax return required for 2026 deaths.", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-nv-estate-no-return-after-2004; s04-nv-estate-not-currently-imposed; s04-nv-inheritance-constitution-prohibition", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Nevada", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "Estate tax depends on the unavailable federal death-tax credit. The Department-hosted constitutional text expressly prohibits inheritance tax.", "official_url": "https://tax.nv.gov/faqs/estate-tax-faqs/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Nevada Department of Taxation", "reference_year": 2026, "source_provenance": "s04-nv-estate-no-return-after-2004 | Nevada Department of Taxation | https://tax.nv.gov/faqs/estate-tax-faqs/ | Checked 2026-10-22 | Next check 2027-01-22; s04-nv-estate-not-currently-imposed | Nevada Department of Taxation | https://tax.nv.gov/wp-content/uploads/2024/07/NoticeofWorkshopR045-24Chapter375A-.docx.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-nv-inheritance-constitution-prohibition | Nevada Department of Taxation | https://tax.nv.gov/wp-content/uploads/2025/09/25-128-Empire-Southwest-LLC-HU.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.nv.gov/faqs/estate-tax-faqs/; https://tax.nv.gov/wp-content/uploads/2024/07/NoticeofWorkshopR045-24Chapter375A-.docx.pdf; https://tax.nv.gov/wp-content/uploads/2025/09/25-128-Empire-Southwest-LLC-HU.pdf" }, { "checked_on": "2026-10-22", "code": "NH", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "No estate tax return required for 2026 deaths.", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-nh-estate-no-return-after-2004; s04-nh-inheritance-repealed", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "New Hampshire", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The FAQ also lists historical classes and nine-month deadlines. Those historical rules do not apply to 2026 deaths.", "official_url": "https://www.revenue.nh.gov/faq/inheritance-estate.htm", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "New Hampshire Department of Revenue Administration", "reference_year": 2026, "source_provenance": "s04-nh-estate-no-return-after-2004 | New Hampshire Department of Revenue Administration | https://www.revenue.nh.gov/faq/inheritance-estate.htm | Checked 2026-10-22 | Next check 2027-01-22; s04-nh-inheritance-repealed | New Hampshire Department of Revenue Administration | https://www.revenue.nh.gov/faq/inheritance-estate.htm | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.revenue.nh.gov/faq/inheritance-estate.htm" }, { "checked_on": "2026-10-22", "code": "NJ", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-nj-beneficiary-classes; s04-nj-classes-a-e-exempt; s04-nj-classes-c-d-rates; s04-nj-estate-repealed; s04-nj-inheritance-due-eight-months; s04-nj-inheritance-no-corresponding-day; s04-nj-inheritance-tax; s04-nj-nonresident-property", "inheritance_due_months": 8, "inheritance_exemptions": "Class A and E exempt. A includes spouse, qualifying civil-union/domestic partner, parent/grandparent, child and descendants, stepchild and mutually acknowledged child. E covers qualified charities/institutions and government. Class C has first $25,000 exempt. A Class D individual share below $500 is also exempt; at $500 or more, the entire share is taxable.", "inheritance_rates": "Class C. First $25,000 exempt, then 11% to 16%. Class D. No tax on an individual share below $500. At $500 or more, the whole individual share is taxable at 15% on the first $700,000, then 16%. Class A and E exempt.", "inheritance_return_due": "Eight months after death. If there is no corresponding date in the eighth month, the due date is the first day of the following month. A filing extension does not extend payment.", "inheritance_tax": "Yes", "jurisdiction": "New Jersey", "next_check_on": "2027-01-22", "nonresident_property": "New Jersey real estate and tangible personal property can be subject to nonresident inheritance tax. Beneficiary residence does not determine it.", "notes": "Inheritance tax remains after estate-tax repeal. Waivers can still be needed when no tax return is required. See the official beneficiary chart and filing flowchart for all relationship exceptions. Class D has no tax below $500 per beneficiary, but $500 or more makes the whole share taxable. If the eighth month has no corresponding date, the return is due on the first day of the following month; an unadjusted month-end review date is not that filing deadline.", "official_url": "https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "New Jersey Division of Taxation", "reference_year": 2026, "source_provenance": "s04-nj-beneficiary-classes | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/transferinheritanceclasses.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-classes-a-e-exempt | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/it-rinst.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-classes-c-d-rates | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/it-calcsheet.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-estate-repealed | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-inheritance-due-eight-months | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance-taxfilerequirements.shtml | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-inheritance-no-corresponding-day | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/it-rinst.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-inheritance-tax | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml | Checked 2026-10-22 | Next check 2027-01-22; s04-nj-nonresident-property | New Jersey Division of Taxation | https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance-about.shtml | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance-about.shtml; https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance-taxfilerequirements.shtml; https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml; https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/it-calcsheet.pdf; https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/it-rinst.pdf; https://www.nj.gov/treasury/taxation/pdf/other_forms/inheritance/transferinheritanceclasses.pdf" }, { "checked_on": "2026-10-22", "code": "NM", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No estate tax for 2026 deaths.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable", "fact_slugs": "s04-nm-estate-phased-out; s04-nm-federal-return-triggers-state-return; s04-nm-inheritance-no-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "New Mexico", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "A federal Form 706 filing for any reason should also prompt New Mexico Form RPD-41058. TRD issues state confirmation of no tax due. No tax does not mean no filing.", "official_url": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "New Mexico Taxation and Revenue Department", "reference_year": 2026, "source_provenance": "s04-nm-estate-phased-out | New Mexico Taxation and Revenue Department | https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/ | Checked 2026-10-22 | Next check 2027-01-22; s04-nm-federal-return-triggers-state-return | New Mexico Taxation and Revenue Department | https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/ | Checked 2026-10-22 | Next check 2027-01-22; s04-nm-inheritance-no-tax | New Mexico Taxation and Revenue Department | https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/" }, { "checked_on": "2026-10-22", "code": "NY", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$7,350,000. Credit phases out above this amount and is lost above 105%.", "estate_exemption_usd": 7350000, "estate_return_due": "Nine months after death, subject to a granted extension. Filing and payment extensions differ.", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-ny-credit-cliff; s04-ny-estate-2026-exclusion; s04-ny-estate-due-nine-months; s04-ny-estate-top-rate; s04-ny-inheritance-no-tax; s04-ny-nonresident-property-filing", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No inheritance tax for 2026 deaths.", "inheritance_rates": "Not applicable", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "New York", "next_check_on": "2027-01-22", "nonresident_property": "New York real or tangible property can trigger filing for a nonresident when the worldwide federal gross estate plus includible gifts exceeds the basic exclusion.", "notes": "New York's exclusion is a credit with a cliff. Above 105%, the credit is zero. Filing uses federal gross estate plus includible gifts. Probate assets or New York property alone cannot settle that measure. Use 2026 web exclusion; current PDF still prints 2025 exclusion examples.", "official_url": "https://www.tax.ny.gov/pit/estate/etidx.htm", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "New York State Department of Taxation and Finance", "reference_year": 2026, "source_provenance": "s04-ny-credit-cliff | New York State Department of Taxation and Finance | https://www.tax.ny.gov/pdf/memos/estate_%26_gift/m14_6m.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ny-estate-2026-exclusion | New York State Department of Taxation and Finance | https://www.tax.ny.gov/pit/estate/etidx.htm | Checked 2026-10-22 | Next check 2027-01-22; s04-ny-estate-due-nine-months | New York State Department of Taxation and Finance | https://www.tax.ny.gov/pdf/current_forms/et/et706_fill_in.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ny-estate-top-rate | New York State Department of Taxation and Finance | https://www.tax.ny.gov/pdf/current_forms/et/et706_fill_in.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ny-inheritance-no-tax | New York State Department of Taxation and Finance | https://www.tax.ny.gov/pdf/advisory_opinions/estate_%26_gift/a85_1e.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ny-nonresident-property-filing | New York State Department of Taxation and Finance | https://www.tax.ny.gov/pit/estate/etidx.htm | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.tax.ny.gov/pdf/advisory_opinions/estate_%26_gift/a85_1e.pdf; https://www.tax.ny.gov/pdf/current_forms/et/et706_fill_in.pdf; https://www.tax.ny.gov/pdf/memos/estate_%26_gift/m14_6m.pdf; https://www.tax.ny.gov/pit/estate/etidx.htm" }, { "checked_on": "2026-10-22", "code": "NC", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-nc-estate-repeal; s04-nc-inheritance-repeal", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "North Carolina", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://www.ncdor.gov/documents/reports/statistical-abstract-north-carolina-taxes-2023/open", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "North Carolina Department of Revenue", "reference_year": 2026, "source_provenance": "s04-nc-estate-repeal | North Carolina Department of Revenue | https://www.ncdor.gov/documents/reports/statistical-abstract-north-carolina-taxes-2023/open | Checked 2026-10-22 | Next check 2027-01-22; s04-nc-inheritance-repeal | North Carolina Department of Revenue | https://www.ncdor.gov/documents/reports/statistical-abstract-north-carolina-taxes-2023/open | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.ncdor.gov/documents/reports/statistical-abstract-north-carolina-taxes-2023/open" }, { "checked_on": "2026-10-22", "code": "ND", "effective_periods": "No separate period published", "estate_due_months": 15, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "15 months after death if a federal estate tax return is required. Form 54-91 remains required despite no state tax due.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-nd-estate-no-current-tax; s04-nd-estate-return-due; s04-nd-federal-return-state-copy; s04-nd-inheritance-no-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "North Dakota", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "No-tax status does not mean no state estate-return requirement. The official page says after January 1, 2005, not on or after.", "official_url": "https://www.tax.nd.gov/estate-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "North Dakota Office of State Tax Commissioner", "reference_year": 2026, "source_provenance": "s04-nd-estate-no-current-tax | North Dakota Office of State Tax Commissioner | https://www.tax.nd.gov/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-nd-estate-return-due | North Dakota Office of State Tax Commissioner | https://www.tax.nd.gov/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-nd-federal-return-state-copy | North Dakota Office of State Tax Commissioner | https://www.tax.nd.gov/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-nd-inheritance-no-tax | North Dakota Office of State Tax Commissioner | https://www.tax.nd.gov/estate-tax | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.tax.nd.gov/estate-tax" }, { "checked_on": "2026-10-22", "code": "OH", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-oh-estate-repeal", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Ohio", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://tax.ohio.gov/help-center/faqs/estate", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Ohio Department of Taxation", "reference_year": 2026, "source_provenance": "s04-oh-estate-repeal | Ohio Department of Taxation | https://tax.ohio.gov/help-center/faqs/estate | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.ohio.gov/help-center/faqs/estate" }, { "checked_on": "2026-10-22", "code": "OK", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-ok-estate-repeal", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Oklahoma", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/letter-rulings/2006/LR-06-155.pdf", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Oklahoma Tax Commission", "reference_year": 2026, "source_provenance": "s04-ok-estate-repeal | Oklahoma Tax Commission | https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/letter-rulings/2006/LR-06-155.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/letter-rulings/2006/LR-06-155.pdf" }, { "checked_on": "2026-10-22", "code": "OR", "effective_periods": "No separate period published", "estate_due_months": 12, "estate_exemption_display": "$1,000,000. Filing applies at $1 million or more when Oregon-taxable property is present.", "estate_exemption_usd": 1000000, "estate_return_due": "12 months after death. A filing extension does not extend payment.", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-or-estate-current-form; s04-or-estate-extension-not-payment; s04-or-estate-filing-threshold; s04-or-estate-nonresident-property; s04-or-estate-rate-range; s04-or-estate-return-due", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Oregon", "next_check_on": "2027-01-22", "nonresident_property": "Oregon real property or tangible personal property can trigger filing when the total estate is $1 million or more.", "notes": "The department distinguishes pre-2012 inheritance forms from current estate transfer forms. No separate explicit no-inheritance sentence is used to infer a negative boolean. No separate inheritance-tax negative is asserted without an explicit Revenue source.", "official_url": "https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Oregon Department of Revenue", "reference_year": 2026, "source_provenance": "s04-or-estate-current-form | Oregon Department of Revenue | https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-or-estate-extension-not-payment | Oregon Department of Revenue | https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-or-estate-filing-threshold | Oregon Department of Revenue | https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-or-estate-nonresident-property | Oregon Department of Revenue | https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-or-estate-rate-range | Oregon Department of Revenue | https://www.oregon.gov/dor/Pages/revenue-stream.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-or-estate-return-due | Oregon Department of Revenue | https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.oregon.gov/dor/Pages/revenue-stream.aspx; https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx" }, { "checked_on": "2026-10-22", "code": "PA", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "A required federal Form 706 must be copied to Pennsylvania within one month of federal filing, despite no current state estate tax.", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-pa-estate-federal-copy-due; s04-pa-estate-federal-return-copy; s04-pa-estate-no-current-tax; s04-pa-inheritance-child-21-zero; s04-pa-inheritance-imposed; s04-pa-inheritance-lineal-rate; s04-pa-inheritance-nonresident-property; s04-pa-inheritance-other-rate; s04-pa-inheritance-payment-discount; s04-pa-inheritance-return-due; s04-pa-inheritance-sibling-rate; s04-pa-inheritance-zero-rate", "inheritance_due_months": 9, "inheritance_exemptions": "0% for surviving spouses, qualifying parent-from-child transfers when the deceased child was 21 or younger, and qualifying parent-to-child transfers when the child is 21 or younger. Charities, exempt institutions and government entities are exempt. Other property exemptions have separate conditions.", "inheritance_rates": "0% for exempt transfers; 4.5% for other direct descendants and lineal heirs; 12% for siblings; 15% for other nonexempt heirs.", "inheritance_return_due": "Within nine months after death. Payment becomes delinquent after nine months; a 5% early-payment discount applies within three months.", "inheritance_tax": "Yes", "jurisdiction": "Pennsylvania", "next_check_on": "2027-01-22", "nonresident_property": "Pennsylvania real and tangible personal property are taxable for nonresident decedents.", "notes": "A child relationship alone cannot choose 0% versus 4.5%; beneficiary age matters. Parent exemption also depends on the deceased child's age. Federal-copy deadline is event-based, not a fixed number of months after death.", "official_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Pennsylvania Department of Revenue", "reference_year": 2026, "source_provenance": "s04-pa-estate-federal-copy-due | Pennsylvania Department of Revenue | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-229.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-estate-federal-return-copy | Pennsylvania Department of Revenue | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-229.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-estate-no-current-tax | Pennsylvania Department of Revenue | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-229.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-child-21-zero | Pennsylvania Department of Revenue | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-1500.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-imposed | Pennsylvania Department of Revenue | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-lineal-rate | Pennsylvania Department of Revenue | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-nonresident-property | Pennsylvania Department of Revenue | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-1737-a.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-other-rate | Pennsylvania Department of Revenue | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-payment-discount | Pennsylvania Department of Revenue | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-return-due | Pennsylvania Department of Revenue | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-1500.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-sibling-rate | Pennsylvania Department of Revenue | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-pa-inheritance-zero-rate | Pennsylvania Department of Revenue | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax; https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-1500.pdf; https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-1737-a.pdf; https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-229.pdf" }, { "checked_on": "2026-10-22", "code": "RI", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$1,838,056. The department publishes this as its 2026 estate-tax threshold.", "estate_exemption_usd": 1838056, "estate_return_due": "Nine months after death. A nontaxable estate may still need a return for lien discharge or probate clearance.", "estate_tax": "Yes", "estate_top_rate_display": "Not published", "fact_slugs": "s04-ri-estate-2026-threshold; s04-ri-estate-imposed; s04-ri-estate-nonresident-property; s04-ri-estate-nontaxable-return; s04-ri-estate-return-due", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Rhode Island", "next_check_on": "2027-01-22", "nonresident_property": "Rhode Island real and tangible property enter the nonresident apportionment. A return can be needed to release a real-estate lien.", "notes": "Do not confuse the $60,000 computation exclusion with the 2026 credit-equivalent threshold. Current RI-706 PDF has intermittent 403 errors; a source-backed top rate remains to be verified. No separate inheritance-tax negative is asserted without an explicit Revenue source.", "official_url": "https://tax.ri.gov/tax-sections/estate-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Rhode Island Division of Taxation", "reference_year": 2026, "source_provenance": "s04-ri-estate-2026-threshold | Rhode Island Division of Taxation | https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ri-estate-imposed | Rhode Island Division of Taxation | https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2009-01 | Checked 2026-10-22 | Next check 2027-01-22; s04-ri-estate-nonresident-property | Rhode Island Division of Taxation | https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-01/RI-706_w.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ri-estate-nontaxable-return | Rhode Island Division of Taxation | https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-ri-estate-return-due | Rhode Island Division of Taxation | https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-01/RI-706_Instructions..pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.ri.gov/guidance/declaratory-rulings/ruling-request-no-2009-01; https://tax.ri.gov/sites/g/files/xkgbur541/files/2023-01/RI-706_Instructions..pdf; https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-01/RI-706_w.pdf; https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/ADV_2025_27_Estate_Updates.pdf" }, { "checked_on": "2026-10-22", "code": "SC", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-sc-estate-no-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "South Carolina", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://www.dor.sc.gov/tax-education/guides-flyers/moving-sc-guide", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "South Carolina Department of Revenue", "reference_year": 2026, "source_provenance": "s04-sc-estate-no-tax | South Carolina Department of Revenue | https://www.dor.sc.gov/tax-education/guides-flyers/moving-sc-guide | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.dor.sc.gov/tax-education/guides-flyers/moving-sc-guide" }, { "checked_on": "2026-10-22", "code": "SD", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-sd-estate-and-inheritance-no-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "South Dakota", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://dor.sd.gov/individuals/taxes/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "South Dakota Department of Revenue", "reference_year": 2026, "source_provenance": "s04-sd-estate-and-inheritance-no-tax | South Dakota Department of Revenue | https://dor.sd.gov/individuals/taxes/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://dor.sd.gov/individuals/taxes/" }, { "checked_on": "2026-10-22", "code": "TN", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not published", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "Not published", "estate_top_rate_display": "Not published", "fact_slugs": "s04-tn-inheritance-repeal", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not applicable for deaths in 2016 or later. The department says not to file.", "inheritance_tax": "No", "jurisdiction": "Tennessee", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "Not published", "official_url": "https://www.tn.gov/revenue/taxes/inheritance-tax.html", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Tennessee Department of Revenue", "reference_year": 2026, "source_provenance": "s04-tn-inheritance-repeal | Tennessee Department of Revenue | https://www.tn.gov/revenue/taxes/inheritance-tax.html | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.tn.gov/revenue/taxes/inheritance-tax.html" }, { "checked_on": "2026-10-22", "code": "TX", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-tx-estate-no-tax; s04-tx-inheritance-repeal", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Texas", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The Comptroller separately states no tax on estates and the 2015 inheritance-tax repeal. Historical liabilities may still be collected. Neither source is used to rule out every possible filing. The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://star.comptroller.texas.gov/view/9609982H", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Texas Comptroller of Public Accounts", "reference_year": 2026, "source_provenance": "s04-tx-estate-no-tax | Texas Comptroller of Public Accounts | https://comptroller.texas.gov/transparency/reports/biennial-revenue-estimate/2008-09/available-revenue.php | Checked 2026-10-22 | Next check 2027-01-22; s04-tx-inheritance-repeal | Texas Comptroller of Public Accounts | https://comptroller.texas.gov/transparency/reports/certification-revenue-estimate/2016-17/overview.php | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://comptroller.texas.gov/transparency/reports/biennial-revenue-estimate/2008-09/available-revenue.php; https://comptroller.texas.gov/transparency/reports/certification-revenue-estimate/2016-17/overview.php" }, { "checked_on": "2026-10-22", "code": "UT", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-ut-estate-inheritance-repeal; s04-ut-inheritance-no-return", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not applicable. Utah says inheritance tax returns do not need to be filed.", "inheritance_tax": "No", "jurisdiction": "Utah", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://tax.utah.gov/business/other-taxes/inheritance-tax/", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Utah State Tax Commission", "reference_year": 2026, "source_provenance": "s04-ut-estate-inheritance-repeal | Utah State Tax Commission | https://tax.utah.gov/business/other-taxes/inheritance-tax/ | Checked 2026-10-22 | Next check 2027-01-22; s04-ut-inheritance-no-return | Utah State Tax Commission | https://tax.utah.gov/business/other-taxes/inheritance-tax/ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.utah.gov/business/other-taxes/inheritance-tax/" }, { "checked_on": "2026-10-22", "code": "VT", "effective_periods": "No separate period published", "estate_due_months": 9, "estate_exemption_display": "$5,000,000. Include taxable gifts made within two years. Filing threshold changed June 18, 2026.", "estate_exemption_usd": 5000000, "estate_return_due": "Within nine months after death.", "estate_tax": "Yes", "estate_top_rate_display": "16%", "fact_slugs": "s04-vt-estate-exemption; s04-vt-estate-filing-2026-change; s04-vt-estate-imposed; s04-vt-estate-nonresident-property; s04-vt-estate-rate; s04-vt-estate-return-due", "inheritance_due_months": null, "inheritance_exemptions": "Not published", "inheritance_rates": "Not published", "inheritance_return_due": "Not published", "inheritance_tax": "Not published", "jurisdiction": "Vermont", "next_check_on": "2027-01-22", "nonresident_property": "Vermont real and tangible personal property are included. Nonresident intangible property is excluded.", "notes": "The source distinguishes the payment threshold from a filing-threshold change effective June 18, 2026. Do not retroactively assert the later filing rule applied to all earlier filing dates without the act's application clause. No separate inheritance-tax negative is asserted without an explicit Revenue source.", "official_url": "https://tax.vermont.gov/individuals/estate-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Vermont Department of Taxes", "reference_year": 2026, "source_provenance": "s04-vt-estate-exemption | Vermont Department of Taxes | https://tax.vermont.gov/individuals/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-vt-estate-filing-2026-change | Vermont Department of Taxes | https://tax.vermont.gov/individuals/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-vt-estate-imposed | Vermont Department of Taxes | https://tax.vermont.gov/individuals/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-vt-estate-nonresident-property | Vermont Department of Taxes | https://tax.vermont.gov/individuals/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-vt-estate-rate | Vermont Department of Taxes | https://tax.vermont.gov/sites/tax/files/documents/EST-191-2021.pdf | Checked 2026-10-22 | Next check 2027-01-22; s04-vt-estate-return-due | Vermont Department of Taxes | https://tax.vermont.gov/instructions/form-EST-191 | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.vermont.gov/individuals/estate-tax; https://tax.vermont.gov/instructions/form-EST-191; https://tax.vermont.gov/sites/tax/files/documents/EST-191-2021.pdf" }, { "checked_on": "2026-10-22", "code": "VA", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-va-estate-inheritance-no-current-tax; s04-va-legacy-remainder-exception", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Virginia", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The no-tax statement concerns ordinary current deaths. Certain legacy remainder interests remain subject to inheritance tax. Refer these to Virginia Tax rather than using a universal no-tax conclusion. The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://www.tax.virginia.gov/estate-and-inheritance-taxes", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Virginia Department of Taxation", "reference_year": 2026, "source_provenance": "s04-va-estate-inheritance-no-current-tax | Virginia Department of Taxation | https://www.tax.virginia.gov/estate-and-inheritance-taxes | Checked 2026-10-22 | Next check 2027-01-22; s04-va-legacy-remainder-exception | Virginia Department of Taxation | https://www.tax.virginia.gov/estate-and-inheritance-taxes | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.tax.virginia.gov/estate-and-inheritance-taxes" }, { "checked_on": "2026-10-22", "code": "WA", "effective_periods": "2026-01-01 to 2026-06-30. Estate exclusion $3,076,000. Top estate table rate 35%. 2026-07-01 to 2026-12-31. Estate exclusion $3,000,000. Top estate table rate 20%.", "estate_due_months": 9, "estate_exemption_display": "$3,076,000 for deaths January 1 to June 30, 2026; $3,000,000 for deaths July 1 to December 31, 2026.", "estate_exemption_usd": null, "estate_return_due": "Nine months after death. Filing may be required even if no tax is due.", "estate_tax": "Yes", "estate_top_rate_display": "35% for deaths January 1 to June 30, 2026; 20% for deaths July 1 to December 31, 2026.", "fact_slugs": "s04-wa-estate-and-no-inheritance; s04-wa-estate-exclusion-2026-first-half; s04-wa-estate-exclusion-2026-second-half; s04-wa-estate-filing-despite-no-tax; s04-wa-estate-nonresident-property; s04-wa-estate-rate-2026-first-half; s04-wa-estate-rate-2026-second-half; s04-wa-estate-return-due; s04-wa-estate-spousal-residence-filing", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Washington", "next_check_on": "2027-01-22", "nonresident_property": "Worldwide gross estate above the applicable filing threshold plus Washington real estate or tangible personal property can require filing.", "notes": "No single annual exemption or top rate is supplied. Select the period by date of death. Filing uses worldwide gross assets, not taxable estate after deductions. A qualifying spousal personal-residence exclusion may change the filing test.", "official_url": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Washington Department of Revenue", "reference_year": 2026, "source_provenance": "s04-wa-estate-and-no-inheritance | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-exclusion-2026-first-half | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-exclusion-2026-second-half | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-filing-despite-no-tax | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-nonresident-property | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-rate-2026-first-half | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-rate-2026-second-half | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-return-due | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22; s04-wa-estate-spousal-residence-filing | Washington Department of Revenue | https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://dor.wa.gov/taxes-rates/other-taxes/estate-tax; https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq" }, { "checked_on": "2026-10-22", "code": "WV", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not published", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "Not published", "estate_top_rate_display": "Not published", "fact_slugs": "s04-wv-inheritance-repeal", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "West Virginia", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The estate-tax report could not be opened through HTTP or Chrome. No current estate-tax negative is asserted from a search excerpt. Filing and clearance requirements remain unassessed.", "official_url": "https://tax.wv.gov/Documents/Reports/CurrentTaxStructure.JointSelectCommitteeOnTaxReform.pdf", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "West Virginia Tax Division", "reference_year": 2026, "source_provenance": "s04-wv-inheritance-repeal | West Virginia Tax Division | https://tax.wv.gov/Documents/Reports/CurrentTaxStructure.JointSelectCommitteeOnTaxReform.pdf | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://tax.wv.gov/Documents/Reports/CurrentTaxStructure.JointSelectCommitteeOnTaxReform.pdf" }, { "checked_on": "2026-10-22", "code": "WI", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-wi-estate-no-tax; s04-wi-inheritance-no-tax", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Wisconsin", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Wisconsin Department of Revenue", "reference_year": 2026, "source_provenance": "s04-wi-estate-no-tax | Wisconsin Department of Revenue | https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx | Checked 2026-10-22 | Next check 2027-01-22; s04-wi-inheritance-no-tax | Wisconsin Department of Revenue | https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx" }, { "checked_on": "2026-10-22", "code": "WY", "effective_periods": "No separate period published", "estate_due_months": null, "estate_exemption_display": "Not applicable. No current estate tax.", "estate_exemption_usd": null, "estate_return_due": "Not published", "estate_tax": "No", "estate_top_rate_display": "Not applicable. No current estate tax.", "fact_slugs": "s04-wy-clearance-processing-fee-ended; s04-wy-estate-no-tax; s04-wy-no-inheritance-estate-documentation", "inheritance_due_months": null, "inheritance_exemptions": "Not applicable. No current inheritance tax.", "inheritance_rates": "Not applicable. No current inheritance tax.", "inheritance_return_due": "Not published", "inheritance_tax": "No", "jurisdiction": "Wyoming", "next_check_on": "2027-01-22", "nonresident_property": "Not published", "notes": "The department provides estate-tax clearance documentation when needed. It ended the $10 processing fee. Ask the office whether any filing remains necessary. The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied.", "official_url": "https://excise-tax-div.wyo.gov/forms", "provenance_scope": "Published tax rule references. Dates below are source check dates.", "publishers": "Wyoming Department of Revenue", "reference_year": 2026, "source_provenance": "s04-wy-clearance-processing-fee-ended | Wyoming Department of Revenue | https://drive.google.com/uc?export=download&id=1flnOKZNMZfm9yUFj9_CA_FtVl6ld4sNZ | Checked 2026-10-22 | Next check 2027-01-22; s04-wy-estate-no-tax | Wyoming Department of Revenue | https://drive.google.com/uc?export=download&id=1flnOKZNMZfm9yUFj9_CA_FtVl6ld4sNZ | Checked 2026-10-22 | Next check 2027-01-22; s04-wy-no-inheritance-estate-documentation | Wyoming Department of Revenue | https://drive.google.com/uc?export=download&id=1flnOKZNMZfm9yUFj9_CA_FtVl6ld4sNZ | Checked 2026-10-22 | Next check 2027-01-22", "source_urls": "https://drive.google.com/uc?export=download&id=1flnOKZNMZfm9yUFj9_CA_FtVl6ld4sNZ" } ], "updated": "2026-10-22" }