Estate and inheritance tax by state
The 2026 federal estate-tax exclusion is $15 million. State exemptions, inheritance classes and filing rules differ. This table covers 50 states, Washington, DC and the federal estate tax. Choose a state or read the full source-linked table.
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| Jurisdiction | Estate tax | 2026 exemption or threshold | Top estate rate | Inheritance tax | Who is exempt | Inheritance rates by class | Return timing | Limits and conditions | Official source |
|---|---|---|---|---|---|---|---|---|---|
| Federal | Yes | $15,000,000 for 2026. The citizen or estate-tax resident filing test includes adjusted taxable gifts and the specific exemption. | 40% top marginal rate. The tool calculates no tax. | Not published | Not published. This row describes federal estate tax and does not assess an inheritance. | Not published | Estate return. Generally nine months after death when a return is required. Portability and extensions need separate review. Inheritance return. Not published | 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. Nonresident property. Nonresident noncitizens have separate rules. U.S.-situated assets above $60,000 can require a return. Ask a tax professional. | Internal Revenue Service; Internal Revenue Service; Internal Revenue Service; Internal Revenue Service |
| Alabama | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. No estate filing for deaths after December 31, 2004. Inheritance return. Not applicable for a 2026 death. | Scanned DOR legal opinion supports both tax statuses. Current DOR page confirms the filing rule. Nonresident property. No current estate tax for deaths in 2026. | Alabama Department of Revenue; Alabama Department of Revenue |
| Alaska | No | Not applicable. No estate tax. | Not applicable. No estate tax. | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | Nonresident property. No current estate tax for deaths in 2026. | Alaska Department of Revenue. Tax Division |
| Arizona | Not published | Not published | Not published | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | Nonresident property. Not published | Internal Revenue Service |
| Arkansas | No | Not applicable. No estate tax. | Not applicable. No estate tax. | Not published | Not published | Not published | Estate return. No estate return for deaths after December 31, 2004. Inheritance return. Not published | Current inheritance tax status was not established from an opened official source. Nonresident property. No current estate tax for deaths in 2026. | Arkansas Department of Finance and Administration |
| California | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. No estate return for deaths on or after January 1, 2005. Inheritance return. Not applicable for a 2026 death. | 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. Nonresident property. No current estate tax for deaths in 2026. | California State Controller's Office; California State Controller's Office |
| Colorado | Not published | Not published | Not published | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | Nonresident property. Not published | Internal Revenue Service |
| Connecticut | Yes | $15 million Connecticut taxable estate in 2026 | 12% | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. Within six months after death unless extended Inheritance return. Not applicable for a 2026 death. | 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. Nonresident property. Connecticut real or tangible personal property can bring a nonresident estate within scope. | Connecticut Department of Revenue Services; Connecticut Department of Revenue Services |
| Delaware | No | Not applicable. No estate tax. | Not applicable. No estate tax. | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | Estate repeal is explicit. No current DOR statement proving inheritance-tax status was located. Nonresident property. No current estate tax for deaths in 2026. | Delaware Division of Revenue |
| District of Columbia | Yes | $4,988,400 for deaths in 2026 | 16% | Not published | Not published | Not published | Estate return. Generally within ten months after death Inheritance return. Not published | 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. Nonresident property. Real property situs follows its physical location. DC property may require review even when the decedent lived elsewhere. | District of Columbia Office of Tax and Revenue |
| Florida | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. No current estate tax. No mandatory no-tax affidavit from July 1, 2023. Inheritance return. Not applicable for a 2026 death. | Nonresident property. No current estate tax for deaths in 2026. | Florida Department of Revenue; Florida Department of Revenue |
| Georgia | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. No current estate tax return. Inheritance return. Not applicable for a 2026 death. | Historical nine-month instructions on the same page apply only to pre-2005 deaths. Nonresident property. No current estate tax for deaths in 2026. | Georgia Department of Revenue |
| Hawaii | Yes | $5,490,000 standard exclusion. A separate $60,000 filing threshold applies to the federal estate tax nonresident not citizen category. | 20% | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. Nine months after death Inheritance return. Not applicable for a 2026 death. | 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. Nonresident property. Taxable estate located in Hawaii is within scope. Federal estate tax residence and citizenship, domicile reciprocity and treaties can change the result. | Hawaii Department of Taxation |
| Idaho | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. Not published Inheritance return. Not applicable for a 2026 death. | Nonresident property. No current estate tax for deaths in 2026. | Idaho State Tax Commission |
| Illinois | Yes | $4 million threshold after adjusted taxable gifts. Not a credit. | 16% table rate. Illinois uses an interrelated calculation. | Not published | Not published | Not published | Estate return. Within nine months after death Inheritance return. Not published | Attorney General administers the estate tax, as DOR directs. DOR's combined inheritance/estate wording does not prove a current inheritance tax. Nonresident property. Illinois apportions tax by Illinois assets divided by total assets. Review Illinois real or tangible property for a nonresident. | Illinois Department of Revenue; Illinois Attorney General; Illinois Attorney General; Illinois Attorney General |
| Indiana | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. Not published Inheritance return. Not applicable for a 2026 death. | Nonresident property. No current estate tax for deaths in 2026. | Indiana Department of Revenue |
| Iowa | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. Not published Inheritance return. Not applicable for a 2026 death. | The inheritance repeal applies to deaths on or after January 1, 2025. Historical estate administrations and amendments can remain relevant. Nonresident property. No current estate tax for deaths in 2026. | Iowa Department of Revenue |
| Kansas | No | Not applicable. No estate tax. | Not applicable. No estate tax. | No | Not applicable. No inheritance tax. | Not applicable. No inheritance tax. | Estate return. Not published Inheritance return. Not applicable for a 2026 death. | Nonresident property. No current estate tax for deaths in 2026. | Kansas Department of Revenue; Kansas Department of Revenue |
| Kentucky | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | Yes | 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. | Class B. 4% to 16% after $1,000. Class C. 6% to 16% after $500. Class A exempt. | Estate return. Not published Inheritance return. 18 months after death if tax is due. A 5% discount applies if paid within nine months. | 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. Nonresident property. Kentucky real estate and taxable Kentucky-situs personal property can be covered even when the person lived elsewhere. | Kentucky Department of Revenue; Kentucky Department of Revenue |
| Louisiana | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | Louisiana Department of Revenue |
| Maine | Yes | $7,160,000 | 12% | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Nine months after death. Extension to file does not extend time to pay. Inheritance return. Not published | 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. 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. | Maine Revenue Services; Maine Revenue Services; Maine Revenue Services; Maine Revenue Services |
| Maryland | Yes | $5,000,000, plus qualifying deceased-spousal unused exclusion | 16% | Yes | Spouse, children and other lineal descendants, spouses of lineal descendants, parents, grandparents, siblings and charities. Ask the Register about other specific exemptions. | 10% for taxable beneficiaries | Estate return. Nine months after death. A portability-only election can have a different deadline. Inheritance return. On distribution, through the county Register of Wills. No fixed month deadline in the Comptroller guidance. | 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. 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. | Comptroller of Maryland; Comptroller of Maryland; Comptroller of Maryland; Comptroller of Maryland |
| Massachusetts | Yes | $2,000,000. A $99,600 credit removes tax at or below this value. | 16% | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Nine months after death. Filing extensions do not automatically postpone payment. Inheritance return. Not published | 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. 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. | Massachusetts Department of Revenue; Massachusetts Department of Revenue; Massachusetts Department of Revenue |
| Michigan | Not published | Not published | Not published | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | Michigan Department of Treasury |
| Minnesota | Yes | $3,000,000. Filing uses total gross estate and relevant taxable gifts. | 16% | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Nine months after death. Automatic six-month filing extension does not extend payment. Inheritance return. Not published | Qualified farm/small-business deductions can alter tax without removing the filing obligation. Nonresident entity ownership requires review. Nonresident property. Minnesota real or tangible personal property can be covered, including a nonresident's share held through a pass-through entity. | Minnesota Department of Revenue; Minnesota Department of Revenue; Minnesota Department of Revenue; Minnesota Department of Revenue; Minnesota Department of Revenue; Minnesota Department of Revenue |
| Mississippi | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. No estate tax return required for 2026 deaths. Inheritance return. Not published | Legacy estate returns apply to earlier dates of death. Nonresident property. Not published | Mississippi Department of Revenue |
| Missouri | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | Not published | Not published | Not published | Estate return. No estate tax return required for 2026 deaths. Inheritance return. Not published | Nonresident property. Not published | Missouri Department of Revenue |
| Montana | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Not published Inheritance return. Not published | DOR reports the estate tax as an effective zero rate linked to the federal credit, rather than a clean statutory repeal. Nonresident property. Not published | Montana Department of Revenue |
| Nebraska | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | Yes | 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. | 1%, 11% or 15% on amounts above the beneficiary's class exemption. | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Nonexempt Nebraska real or personal property can be covered for a nonresident. County court administers the tax and counties receive it. | Nebraska Department of Revenue; Nebraska Department of Revenue; Nebraska Department of Revenue; Nebraska Department of Revenue |
| Nevada | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. No estate tax return required for 2026 deaths. Inheritance return. Not published | Estate tax depends on the unavailable federal death-tax credit. The Department-hosted constitutional text expressly prohibits inheritance tax. Nonresident property. Not published | Nevada Department of Taxation; Nevada Department of Taxation; Nevada Department of Taxation |
| New Hampshire | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. No estate tax return required for 2026 deaths. Inheritance return. Not published | The FAQ also lists historical classes and nine-month deadlines. Those historical rules do not apply to 2026 deaths. Nonresident property. Not published | New Hampshire Department of Revenue Administration |
| New Jersey | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | Yes | 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. | 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. | Estate return. Not published Inheritance return. 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 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. Nonresident property. New Jersey real estate and tangible personal property can be subject to nonresident inheritance tax. Beneficiary residence does not determine it. | New Jersey Division of Taxation; New Jersey Division of Taxation; New Jersey Division of Taxation; New Jersey Division of Taxation; New Jersey Division of Taxation; New Jersey Division of Taxation |
| New Mexico | No | Not applicable. No estate tax for 2026 deaths. | Not applicable | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | New Mexico Taxation and Revenue Department |
| New York | Yes | $7,350,000. Credit phases out above this amount and is lost above 105%. | 16% | No | Not applicable. No inheritance tax for 2026 deaths. | Not applicable | Estate return. Nine months after death, subject to a granted extension. Filing and payment extensions differ. Inheritance return. Not published | 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. 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. | New York State Department of Taxation and Finance; New York State Department of Taxation and Finance; New York State Department of Taxation and Finance; New York State Department of Taxation and Finance |
| North Carolina | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | North Carolina Department of Revenue |
| North Dakota | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. 15 months after death if a federal estate tax return is required. Form 54-91 remains required despite no state tax due. Inheritance return. Not published | No-tax status does not mean no state estate-return requirement. The official page says after January 1, 2005, not on or after. Nonresident property. Not published | North Dakota Office of State Tax Commissioner |
| Ohio | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | Ohio Department of Taxation |
| Oklahoma | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | Oklahoma Tax Commission |
| Oregon | Yes | $1,000,000. Filing applies at $1 million or more when Oregon-taxable property is present. | 16% | Not published | Not published | Not published | Estate return. 12 months after death. A filing extension does not extend payment. Inheritance return. Not published | 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. Nonresident property. Oregon real property or tangible personal property can trigger filing when the total estate is $1 million or more. | Oregon Department of Revenue; Oregon Department of Revenue |
| Pennsylvania | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | Yes | 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. | 0% for exempt transfers; 4.5% for other direct descendants and lineal heirs; 12% for siblings; 15% for other nonexempt heirs. | Estate return. A required federal Form 706 must be copied to Pennsylvania within one month of federal filing, despite no current state estate tax. Inheritance return. Within nine months after death. Payment becomes delinquent after nine months; a 5% early-payment discount applies within three months. | 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. Nonresident property. Pennsylvania real and tangible personal property are taxable for nonresident decedents. | Pennsylvania Department of Revenue; Pennsylvania Department of Revenue; Pennsylvania Department of Revenue; Pennsylvania Department of Revenue |
| Rhode Island | Yes | $1,838,056. The department publishes this as its 2026 estate-tax threshold. | Not published | Not published | Not published | Not published | Estate return. Nine months after death. A nontaxable estate may still need a return for lien discharge or probate clearance. Inheritance return. Not published | 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. Nonresident property. Rhode Island real and tangible property enter the nonresident apportionment. A return can be needed to release a real-estate lien. | Rhode Island Division of Taxation; Rhode Island Division of Taxation; Rhode Island Division of Taxation; Rhode Island Division of Taxation |
| South Carolina | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | Not published | Not published | Not published | Estate return. Not published Inheritance return. Not published | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | South Carolina Department of Revenue |
| South Dakota | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | South Dakota Department of Revenue |
| Tennessee | Not published | Not published | Not published | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not applicable for deaths in 2016 or later. The department says not to file. | Nonresident property. Not published | Tennessee Department of Revenue |
| Texas | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | Texas Comptroller of Public Accounts; Texas Comptroller of Public Accounts |
| Utah | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not applicable. Utah says inheritance tax returns do not need to be filed. | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | Utah State Tax Commission |
| Vermont | Yes | $5,000,000. Include taxable gifts made within two years. Filing threshold changed June 18, 2026. | 16% | Not published | Not published | Not published | Estate return. Within nine months after death. Inheritance return. Not published | 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. Nonresident property. Vermont real and tangible personal property are included. Nonresident intangible property is excluded. | Vermont Department of Taxes; Vermont Department of Taxes; Vermont Department of Taxes |
| Virginia | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | Virginia Department of Taxation |
| Washington | Yes | $3,076,000 for deaths January 1 to June 30, 2026; $3,000,000 for deaths July 1 to December 31, 2026. | 35% for deaths January 1 to June 30, 2026; 20% for deaths July 1 to December 31, 2026. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Nine months after death. Filing may be required even if no tax is due. Inheritance return. Not published | 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. Nonresident property. Worldwide gross estate above the applicable filing threshold plus Washington real estate or tangible personal property can require filing. | Washington Department of Revenue; Washington Department of Revenue |
| West Virginia | Not published | Not published | Not published | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | West Virginia Tax Division |
| Wisconsin | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | The tax repeal does not by itself establish that every filing or clearance requirement ended. No automatic due-date calculation is supplied. Nonresident property. Not published | Wisconsin Department of Revenue |
| Wyoming | No | Not applicable. No current estate tax. | Not applicable. No current estate tax. | No | Not applicable. No current inheritance tax. | Not applicable. No current inheritance tax. | Estate return. Not published Inheritance return. Not published | 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. Nonresident property. Not published | Wyoming Department of Revenue |
Review benefit and tax paperwork
What should you confirm before acting?
Does an estate below the exemption need a return?
Sometimes. A portability election or a state filing rule can still require paperwork. North Dakota and Pennsylvania retain filing steps despite having no current estate tax. Confirm the complete filing test with the office.
Why does the date of death matter?
Washington has two different exemption and rate periods during 2026. Leave the date blank to see both. This version accepts actual 2026 death dates and rejects future dates. Earlier deaths need the rules for their own year.
Can this assign each heir a tax rate?
No. It shows the published classes and preserves the relationships you select. Age, adoption, partner status and other conditions can change the class. Compare the source with the actual beneficiary details and ask a tax professional.
What if the person owned property elsewhere?
Choose each property state. The result shows its published rules and any sourced nonresident limits. A resident exemption cannot automatically decide a nonresident property case. Ask the office which property and filing measure apply.
When should I check these rules again?
Return in January, after a law change or when the property, gift history or beneficiary details change. We recheck sources every quarter and review Washington during its midyear changes. A calendar download saves a voluntary review, not a filing deadline.
How does this tool work?
- 1What it does
Compare estate and inheritance tax rules for every state, Washington, DC and the federal estate tax, with official sources.
- 2How it decides
It shows federal and state rules from the official sources. Estate bands are an editorial screening aid, not a tax calculation. The federal comparison requires confirmation of citizen or estate-tax resident status and the complete gift measure. State filing bases can differ. Heir relationships remain context only. No individual class or rate is selected. An entered Washington death date selects its stated period.
- 3Your answers
Your answers stay in this browser. Anonymous tool-use counts contain no answers. A copied link includes your answers in its fragment. Share links and downloads only with people you choose.
- 4What it is based on
It uses the IRS estate-tax guidance and the state tax administrators linked in each row. We recheck every quarter, sweep thresholds in January and review Washington around its midyear changes. We recheck each official source at least once a year and update this page when one changes.
- 5What it doesn't do
This does not calculate tax, choose documents, make elections or establish that a return is required. Bands cannot replace a complete estate valuation. Property, gifts, domicile, deductions, beneficiary classes, treaties and exceptions need individual review. Unknown cells say Not published. Talk with a lawyer in your state about legal questions. It covers the United States. This is general information, not legal, medical or financial advice.
Where do these facts come from?
| Fact | Source | Checked |
|---|---|---|
| The IRS state directory links to state taxation information. | Internal Revenue Service | Oct 22, 2026 |
| When Form 706 is required, the return and estate tax payment are generally due within nine months after death. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| The federal estate return threshold compares gross estate plus adjusted taxable gifts and the specific gift tax exemption against the death-year threshold. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The Form 706 filing threshold for a death in 2026 is $15,000,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| Alaska has no estate tax after January 1, 2005. | Alaska Department of Revenue. Tax Division (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Alabama cannot enforce its Estate and Inheritance Tax after the federal credit ended. | Alabama Department of Revenue (September 29, 2005. Linked by current ALDOR guidance. Exact quote checked using pdf ocr. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Alabama requires no estate filing for deaths after December 31, 2004. | Alabama Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Arkansas estate tax was repealed for deaths on or after January 1, 2005. | Arkansas Department of Finance and Administration (Revised December 22, 2020. Current hosted guidance.) | Oct 22, 2026 |
| California estate tax is limited to the allowable federal state death tax credit attributable to California property. | California State Controller's Office (January 2004 compilation. Administering-agency source exception.) | Oct 22, 2026 |
| California repealed its former Inheritance Tax law on June 8, 1982. | California State Controller's Office (January 2004 compilation. Administering-agency source exception.) | Oct 22, 2026 |
| California requires no estate tax return for deaths on or after January 1, 2005. | California State Controller's Office (Current webpage retrieved October 22, 2026. Administering-agency source exception. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| The federal state death tax credit used by California ended on January 1, 2005. | California State Controller's Office (Current webpage retrieved October 22, 2026. Administering-agency source exception. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Connecticut estate tax applies above its $15 million Connecticut taxable estate exemption in 2026. | Connecticut Department of Revenue Services (2026 instructions. Reviewed June 30, 2026.) | Oct 22, 2026 |
| Connecticut's 2026 estate tax rate above the exemption is 12 percent. | Connecticut Department of Revenue Services (2026 instructions. Reviewed June 30, 2026.) | Oct 22, 2026 |
| Connecticut Form CT-706/709 is due within six months after death unless extended. | Connecticut Department of Revenue Services (2026 instructions. Reviewed June 30, 2026.) | Oct 22, 2026 |
| Connecticut nonresident estates include decedents who owned Connecticut real or tangible personal property. | Connecticut Department of Revenue Services (2026 instructions. Reviewed June 30, 2026.) | Oct 22, 2026 |
| Connecticut can require a probate estate tax return even when no tax is due. | Connecticut Department of Revenue Services (2026 instructions. Reviewed June 30, 2026.) | Oct 22, 2026 |
| Connecticut succession or inheritance tax ended for deaths on or after January 1, 2005. | Connecticut Department of Revenue Services (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| DC's estate exclusion for deaths during 2026 is $4,988,400. | District of Columbia Office of Tax and Revenue (Revised October 2025) | Oct 22, 2026 |
| DC's general estate filing and payment deadline is ten months after death. | District of Columbia Office of Tax and Revenue (Revised October 2025) | Oct 22, 2026 |
| DC's 2026 estate tax table has a top marginal rate of 16 percent. | District of Columbia Office of Tax and Revenue (Revised October 2025) | Oct 22, 2026 |
| DC determines real property taxable situs by where the property is situated. | District of Columbia Office of Tax and Revenue (Revised October 2025) | Oct 22, 2026 |
| Delaware estate tax was repealed for deaths on or after January 1, 2018. | Delaware Division of Revenue (Current hosted forms page retrieved October 22, 2026) | Oct 22, 2026 |
| Florida estate tax ended for deaths after December 31, 2004. | Florida Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Florida imposes no inheritance tax. | Florida Department of Revenue (Revision August 2025) | Oct 22, 2026 |
| Florida no longer requires personal representatives to file its no-estate-tax affidavits from July 1, 2023. | Florida Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Georgia levies no estate tax and requires no estate tax return under current law. | Georgia Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Georgia has no inheritance tax. | Georgia Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Hawaii has an estate tax but no inheritance tax. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Hawaii's standard estate exclusion is $5,490,000. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Hawaii Form M-6 is due nine months after death. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Hawaii's estate tax rate schedule has a top marginal rate of 20 percent. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Hawaii defines its nonresident not citizen category by federal estate tax subchapter B of chapter 11. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Hawaii's M-6 instructions give a separate $60,000 filing threshold for the federal estate tax nonresident not citizen category. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Hawaii estate tax covers Hawaii taxable estates of nonresidents. | Hawaii Department of Taxation (Revision 2025. Current forms index still lists this revision. Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Iowa estate tax was repealed for deaths on or after January 1, 2005. | Iowa Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Iowa imposes no inheritance tax for deaths on or after January 1, 2025. | Iowa Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Idaho has no inheritance tax and its estate tax expired in 2004. | Idaho State Tax Commission (Current webpage retrieved October 22, 2026 Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Illinois DOR directs inheritance and estate tax inquiries to the Attorney General. | Illinois Department of Revenue (Current webpage retrieved October 22, 2026) | Oct 22, 2026 |
| Illinois's $4 million estate exclusion is a taxable threshold, not a credit against tax. | Illinois Attorney General (Current instructions linked for 2023 to 2026 decedents) | Oct 22, 2026 |
| Illinois requires Form 700 when gross estate plus adjusted taxable gifts exceeds $4 million. | Illinois Attorney General (Current instructions linked for 2023 to 2026 decedents) | Oct 22, 2026 |
| Illinois Form 700 must be filed within nine months after death. | Illinois Attorney General (Current form linked for 2023 to 2026 decedents) | Oct 22, 2026 |
| Illinois's state death tax credit table reaches a 16 percent marginal rate. | Illinois Attorney General (Current table linked for 2013 to 2026 decedents) | Oct 22, 2026 |
| Illinois apportions tax using the ratio of Illinois assets to total assets for resident and nonresident decedents. | Illinois Attorney General (Current instructions linked for 2023 to 2026 decedents) | Oct 22, 2026 |
| Illinois nonresident tax situs includes Illinois real estate and tangible personal property, including property held in trust. | Illinois Attorney General (Current form linked for 2023 to 2026 decedents) | Oct 22, 2026 |
| Indiana repealed inheritance and estate taxes effective January 1, 2013. | Indiana Department of Revenue (September 2023. Effective upon publication.) | Oct 22, 2026 |
| Kansas imposes no estate tax for deaths after December 31, 2009. | Kansas Department of Revenue (Notice 10-07. Current hosted notice. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Kansas replaced inheritance tax with estate tax for deaths on or after July 1, 1998. | Kansas Department of Revenue (Approved May 7, 2008. Current hosted notice. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| For deaths after June 30, 1998, Class A is exempt. It includes spouse, parent, child, grandchild, siblings and half-siblings. | Kentucky Department of Revenue (92F101 (1-21), page 1) | Oct 22, 2026 |
| Class B includes nieces, nephews, half-nieces/nephews, children-in-law, aunts, uncles and great-grandchildren. It has a $1,000 exemption and 4% to 16% rates. Class C covers others, with $500 and 6% to 16%. | Kentucky Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Kentucky does not impose estate tax. | Kentucky Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Kentucky may still require an inheritance return when federal Form 706 is required, even when all beneficiaries are exempt. | Kentucky Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Where tax is due, Kentucky's inheritance return must be filed within 18 months of death. Payment is due with the return. | Kentucky Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Kentucky imposes inheritance tax on the beneficiary's right to receive property; exemptions and rates depend on relationship and inherited value. | Kentucky Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Kentucky real estate owned by a nonresident can be subject to inheritance tax; a Kentucky resident's out-of-state real estate is excluded. | Kentucky Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Louisiana estate transfer tax is not due for deaths after December 31, 2004 because no federal state death tax credit is allowed. | Louisiana Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Louisiana DOR still describes a statutory estate-transfer return requirement where tax is due or the net estate is $60,000 or more. Confirm current filing obligations with DOR despite no transfer tax due. | Louisiana Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Louisiana does not impose inheritance tax. Act 822 of 2008 repealed sections 2401 through 2426 of Title 47. | Louisiana Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Massachusetts estate return and payment are due nine months after death when the estate meets the filing threshold. | Massachusetts Department of Revenue (Updated April 23, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Massachusetts estate marginal rates range from 0.8% to 16%. | Massachusetts Department of Revenue (Live page checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| For deaths from January 1, 2023, Massachusetts has a $2,000,000 filing threshold and a $99,600 credit that reduces estate tax. | Massachusetts Department of Revenue (Updated April 23, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Massachusetts inheritance tax was suspended effective January 1, 1976 for deaths after that date. It does not apply to 2026 deaths. | Massachusetts Department of Revenue (Live page checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| A nonresident who owned or transferred Massachusetts real estate or tangible personal property uses worldwide gross estate plus adjusted taxable gifts to test the filing threshold. | Massachusetts Department of Revenue (Updated April 23, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| For deaths on or after August 1, 2025, Massachusetts subtracts out-of-state real/tangible property and adds Massachusetts QTIP to its tax calculation. Filing and tax-base tests differ. | Massachusetts Department of Revenue (Updated April 23, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Maryland estate tax return is due nine months after death, even if a federal estate return need not be filed. | Comptroller of Maryland (MET 1, revision 10/24, General Instructions) | Oct 22, 2026 |
| Maryland's estate tax exclusion is $5,000,000 for decedents dying after December 31, 2018. A qualifying deceased-spousal unused exclusion can increase it. | Comptroller of Maryland (MET 1, revision 10/24, General Instructions) | Oct 22, 2026 |
| Maryland imposes separate estate and inheritance taxes. Comptroller administers estate tax; county Registers of Wills collect inheritance tax. | Comptroller of Maryland (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Maryland estate tax is capped at 16% of the amount above its applicable exclusion. | Comptroller of Maryland (Tax Tip 42, revision 10/18) | Oct 22, 2026 |
| Maryland inheritance tax paid is credited against estate tax. Until inheritance tax is paid, the estate tax can remain payable. | Comptroller of Maryland (Tax Tip 42, revision 10/18) | Oct 22, 2026 |
| Maryland inheritance tax is not due until property is distributed from the estate; the county Register of Wills collects it. | Comptroller of Maryland (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Maryland inheritance tax is 10% for taxable beneficiaries. Exempt are spouse, children and other lineal descendants, their spouses, parents/grandparents, siblings and charities. | Comptroller of Maryland (Live page checked October 22, 2026) | Oct 22, 2026 |
| Maryland estate filing can apply to nonresidents with Maryland real estate or tangible personal property, using the estate-plus-gifts and Maryland QTIP filing test. | Comptroller of Maryland (Tax Tip 42, revision 10/18) | Oct 22, 2026 |
| Maine imposes estate tax for 2026 deaths with a $7,160,000 annual exclusion. | Maine Revenue Services (Live page checked October 22, 2026) | Oct 22, 2026 |
| Maine Form 706ME is due nine months after death. | Maine Revenue Services (Live page checked October 22, 2026) | Oct 22, 2026 |
| Maine's 2026 estate-tax table has a top marginal rate of 12%, above a Maine taxable estate of $13,160,000. | Maine Revenue Services (Live page checked October 22, 2026) | Oct 22, 2026 |
| Maine inheritance tax was replaced by estate tax for deaths after June 30, 1986. No inheritance tax applies to 2026 deaths. | Maine Revenue Services (Volume 26, issue 6, September 2016, page 1) | Oct 22, 2026 |
| A Maine probate estate may need Form 700-SOV or Form 706ME even when it owes no tax. Real and tangible property may require lien-discharge paperwork. | Maine Revenue Services (Live page checked October 22, 2026) | Oct 22, 2026 |
| Maine real or tangible personal property can trigger a nonresident estate return when a federal return is required or the worldwide gross estate, one-year gifts and Maine elective property exceed the Maine filing threshold. | Maine Revenue Services (Live page checked October 22, 2026) | Oct 22, 2026 |
| Michigan inheritance tax remains relevant only to inheritances from people who died on or before September 30, 1993. | Michigan Department of Treasury (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Minnesota Form M706 and payment are due nine months after death. An automatic six-month filing extension does not extend payment. | Minnesota Department of Revenue (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Minnesota estate tax applies to Minnesota assets of a decedent's estate. | Minnesota Department of Revenue (Updated June 24, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Minnesota's estate filing threshold for 2020-present is $3,000,000. | Minnesota Department of Revenue (Updated January 5, 2026; Minnesota filing table; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Minnesota's estate tax has a 16% top marginal rate for 2018-present. | Minnesota Department of Revenue (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Minnesota has no inheritance tax. | Minnesota Department of Revenue (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Minnesota assigns a nonresident's share of Minnesota real or tangible personal property held through a pass-through entity to Minnesota as if the entity did not exist. | Minnesota Department of Revenue (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Missouri imposes no estate tax and requires no estate return for deaths on or after January 1, 2005 unless the federal state death tax credit is reinstated. | Missouri Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Mississippi requires no estate tax return for deaths on or after January 1, 2005 after the state death tax credit was replaced by a deduction. | Mississippi Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Mississippi has no inheritance tax. | Mississippi Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Montana DOR says no Montana tax applies to estates of people who died after January 1, 2005; the estate tax has an effective rate of zero without the federal credit. | Montana Department of Revenue (2022 to 2024 Biennial Report, Other Taxes, page 187) | Oct 22, 2026 |
| Montana inheritance tax does not apply to bequests on or after January 1, 2001 following Legislative Referendum 116. | Montana Department of Revenue (2022 to 2024 Biennial Report, Other Taxes, page 187) | Oct 22, 2026 |
| North Carolina repealed its estate tax for deaths on or after January 1, 2013. | North Carolina Department of Revenue (2023 statistical abstract, repeal history) | Oct 22, 2026 |
| North Carolina repealed its inheritance tax for deaths on or after January 1, 1999. | North Carolina Department of Revenue (2023 statistical abstract, repeal history) | Oct 22, 2026 |
| North Dakota says no estate tax is paid for deaths occurring after January 1, 2005. | North Dakota Office of State Tax Commissioner (Current official page checked October 22, 2026) | Oct 22, 2026 |
| North Dakota estate tax returns are due 15 months after death. | North Dakota Office of State Tax Commissioner (Current official page checked October 22, 2026) | Oct 22, 2026 |
| North Dakota requires Form 54-91 when an estate is required to file a federal estate tax return. | North Dakota Office of State Tax Commissioner (Current official page checked October 22, 2026) | Oct 22, 2026 |
| North Dakota does not have an inheritance tax. | North Dakota Office of State Tax Commissioner (Current official page checked October 22, 2026) | Oct 22, 2026 |
| LB 838 section 25 clarifies Nebraska Class I beneficiaries, operative July 18, 2026. The current detailed definition needs review before automated heir classification. | Nebraska Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Nebraska inheritance tax is administered by county courts and apportioned among counties. A nonresident's nonexempt Nebraska property can be covered. | Nebraska Department of Revenue (2022 Tax Expenditure Report, Section J) | Oct 22, 2026 |
| Nebraska estate tax was repealed for deaths on or after January 1, 2007. | Nebraska Department of Revenue (2010 Tax Expenditure Report, Estate Tax and Generation-Skipping Transfer Tax) | Oct 22, 2026 |
| For deaths from January 1, 2023, Nebraska inheritance classes have these exemption/rate pairs. Siblings and lineal descendants $100,000/1%; remote relatives $40,000/11%; nonrelatives $25,000/15%. | Nebraska Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| Nebraska exempts interests passing to a surviving spouse. | Nebraska Department of Revenue (2022 Tax Expenditure Report, Section J) | Oct 22, 2026 |
| Nebraska imposes no inheritance tax on a beneficiary younger than 22. | Nebraska Department of Revenue (Live page checked October 22, 2026) | Oct 22, 2026 |
| New Hampshire does not require an estate tax return for deaths on or after January 1, 2005 because of repeal of the federal state death tax credit. | New Hampshire Department of Revenue Administration (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| New Hampshire Legacy and Succession Tax and nonresident personal-property transfer tax were repealed for deaths on or after January 1, 2003. | New Hampshire Department of Revenue Administration (Live page checked October 22, 2026; Browser-rendered quote checked October 22, 2026 Exact quote checked using browser rendered dom excerpt. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| New Jersey Class C covers siblings and a child's spouse/surviving spouse or qualifying civil-union partner. Class D covers everyone outside A, C and E. Step-grandchildren are not Class A. | New Jersey Division of Taxation (Live page checked October 22, 2026) | Oct 22, 2026 |
| New Jersey Class A and Class E are exempt. Class A includes spouse/civil-union/domestic partner, ancestors, descendants, stepchild and mutually acknowledged child. Class E covers qualified institutions and government. | New Jersey Division of Taxation (Current official download checked October 22, 2026) | Oct 22, 2026 |
| New Jersey Class C gets $25,000 exempt, then 11% on the next $1,075,000, 13% on the next $300,000, 14% on the next $300,000 and 16% above $1,700,000; Class D has no tax below $500 per beneficiary, but at $500 or more the full individual share is taxable at 15% on the first $700,000 and 16% above. | New Jersey Division of Taxation (Current official download checked October 22, 2026) | Oct 22, 2026 |
| New Jersey estate tax is no longer imposed for deaths on or after January 1, 2018. | New Jersey Division of Taxation (Updated September 28, 2026) | Oct 22, 2026 |
| A required New Jersey inheritance return and payment are due eight months after death. | New Jersey Division of Taxation (Live page checked October 22, 2026) | Oct 22, 2026 |
| If there is no corresponding date in the eighth month after death, New Jersey's inheritance-return due date is the first day of the following month. | New Jersey Division of Taxation (Current official download checked October 22, 2026) | Oct 22, 2026 |
| New Jersey imposes inheritance tax. Relationship, date-of-death value, property type and decedent domicile matter; beneficiary residence does not. | New Jersey Division of Taxation (Updated September 28, 2026) | Oct 22, 2026 |
| New Jersey nonresident inheritance tax applies to New Jersey real and tangible personal property, not nonresident intangible property. | New Jersey Division of Taxation (Updated April 22, 2025) | Oct 22, 2026 |
| New Mexico estate tax is phased out as of January 1, 2005. | New Mexico Taxation and Revenue Department (Live page checked October 22, 2026) | Oct 22, 2026 |
| When a federal Form 706 is filed for any reason, New Mexico TRD says a New Mexico Estate Tax Return should also be filed to obtain a state confirmation of no tax due. | New Mexico Taxation and Revenue Department (Live page checked October 22, 2026) | Oct 22, 2026 |
| New Mexico does not impose inheritance tax. | New Mexico Taxation and Revenue Department (Live page checked October 22, 2026) | Oct 22, 2026 |
| Nevada does not require estate-tax filing for deaths on or after January 1, 2005 unless the federal death tax credit is reenacted. | Nevada Department of Taxation (Live page checked October 22, 2026) | Oct 22, 2026 |
| Nevada does not currently impose or collect estate tax because the federal state death tax credit has been eliminated. | Nevada Department of Taxation (LCB File R045-24, Small Business Impact Statement) | Oct 22, 2026 |
| Nevada Constitution article 10 section 1(7) prohibits an inheritance tax. Department of Taxation's hearing record reproduces the provision. | Nevada Department of Taxation (Hearing record, February 21, 2025, exhibit reproducing Constitution article 10 section 1(7)) | Oct 22, 2026 |
| New York phases out its estate-tax credit between 100% and 105% of the basic exclusion. No credit remains above 105%. | New York State Department of Taxation and Finance (TSB-M-14(6)M, August 25, 2014, page 3) | Oct 22, 2026 |
| New York's basic exclusion for deaths in 2026 is $7,350,000. | New York State Department of Taxation and Finance (Live page checked October 22, 2026) | Oct 22, 2026 |
| New York Form ET-706 is due nine months after death unless an extension to file is granted. | New York State Department of Taxation and Finance (ET-706, revision 9/25) | Oct 22, 2026 |
| New York's estate-tax table has a top marginal rate of 16% above a New York taxable estate of $10,100,000. | New York State Department of Taxation and Finance (ET-706, revision 9/25) | Oct 22, 2026 |
| New York does not impose inheritance tax. | New York State Department of Taxation and Finance (March 27, 1985, checked against current DTF estate guidance) | Oct 22, 2026 |
| New York nonresident estate filing applies when the estate includes New York real/tangible property and federal gross estate plus includible gifts exceeds the basic exclusion. | New York State Department of Taxation and Finance (Live page checked October 22, 2026) | Oct 22, 2026 |
| Ohio repealed its estate tax for deaths on or after January 1, 2013. | Ohio Department of Taxation (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Oklahoma repealed its estate tax effective January 1, 2010. | Oklahoma Tax Commission (November 7, 2006 letter ruling, enacted repeal) | Oct 22, 2026 |
| Oregon uses Form OR-706 estate transfer tax for deaths on or after January 1, 2012. | Oregon Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| An Oregon estate filing extension does not extend the time to pay. | Oregon Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Oregon requires an estate return at a $1 million gross estate when Oregon-taxable property is present. | Oregon Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| An estate of at least $1 million can require Oregon filing when a nonresident owned Oregon real or tangible personal property. | Oregon Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Oregon estate transfer tax rates range from 10% to 16%. | Oregon Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Oregon estate returns and payment are due 12 months after death for deaths on or after January 1, 2022. | Oregon Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Pennsylvania requires its federal estate-return copy within one month of the federal filing. | Pennsylvania Department of Revenue (REV-229 EX 08-13) | Oct 22, 2026 |
| Pennsylvania still requires a copy of a required federal estate return and final IRS communications. | Pennsylvania Department of Revenue (REV-229 EX 08-13) | Oct 22, 2026 |
| Pennsylvania says there is no current basis for its estate tax after the federal state-death-tax credit ended. | Pennsylvania Department of Revenue (REV-229 EX 08-13) | Oct 22, 2026 |
| For deaths on or after January 1, 2020, Pennsylvania taxes qualifying parent-to-child transfers at 0% when the child is age 21 or younger. | Pennsylvania Department of Revenue (REV-1500 IN EX 08-24) | Oct 22, 2026 |
| Pennsylvania imposes inheritance tax on taxable transfers, with rates depending on the beneficiary relationship. | Pennsylvania Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Pennsylvania applies a 4.5% rate to direct descendants and lineal heirs, subject to the separate child exemption. | Pennsylvania Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| For a nonresident, Pennsylvania taxes real and tangible personal property located in Pennsylvania. | Pennsylvania Department of Revenue (REV-1737-A IN EX MOD 03-19 Exact quote checked using pdf default reading order. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Pennsylvania applies a 15% inheritance tax rate to other heirs except exempt charities, institutions and government entities. | Pennsylvania Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Pennsylvania inheritance payments become delinquent nine months after death, with a 5% discount for payment within three months. | Pennsylvania Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Pennsylvania inheritance returns must be filed within nine months after death. | Pennsylvania Department of Revenue (REV-1500 IN EX 08-24) | Oct 22, 2026 |
| Pennsylvania applies a 12% inheritance tax rate to transfers to siblings. | Pennsylvania Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Pennsylvania applies a 0% rate to a surviving spouse and to a parent receiving from a child age 21 or younger. | Pennsylvania Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Rhode Island's 2026 estate tax threshold is $1,838,056. | Rhode Island Division of Taxation (December 30, 2025 advisory. 2026 deaths. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Rhode Island imposes estate tax on property transfers at death. | Rhode Island Division of Taxation (September 15, 2009 ruling. Opened October 22, 2026. Used only for the transfer-tax description; 2026 threshold separately sourced. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Rhode Island's nonresident apportionment includes Rhode Island real and tangible property. | Rhode Island Division of Taxation (Official 2025 form for deaths on or after January 1, 2015; same apportionment text also read in current 2026 form Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| A nontaxable Rhode Island estate may need a return to discharge real-estate liens or obtain probate tax clearance. | Rhode Island Division of Taxation (December 30, 2025 advisory. 2026 deaths. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Rhode Island estate returns and payment are due nine months after death. | Rhode Island Division of Taxation (Official instructions, January 2023 file. Opened October 22, 2026. Used only for the nine-month return and payment rule. Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| South Carolina does not have an estate tax. | South Carolina Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| South Dakota has no inheritance or estate tax. | South Dakota Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Tennessee does not impose inheritance tax for deaths in 2016 or later and says not to file those returns. | Tennessee Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| The Texas Comptroller says Texas no longer imposes a tax on estates. | Texas Comptroller of Public Accounts (2008 to 09 Biennial Revenue Estimate, alongside the 2015 statutory repeal) | Oct 22, 2026 |
| Texas repealed its inheritance tax effective September 1, 2015. | Texas Comptroller of Public Accounts (2016 to 17 Certification Revenue Estimate, enacted repeal history) | Oct 22, 2026 |
| For 2026, the federal filing test for a U.S. citizen or estate-tax resident includes gross estate, adjusted taxable gifts and the specific exemption. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| Federal estate deductions can include property passing to a surviving spouse or qualified charity, subject to the applicable rules. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| Federal estate-tax residence depends on U.S. domicile at death. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| The federal estate tax applies to the right to transfer property at death. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The federal gross estate can include insurance, trusts and annuities as well as cash, securities, real estate and business interests. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| A nonresident noncitizen can face a federal estate return requirement when U.S.-situated assets exceed $60,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| A portability election can require Form 706 regardless of estate size. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| Most relatively simple estates do not need to file a federal estate tax return. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The federal estate tax rate schedule has a highest marginal rate of 40%. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| Utah says its pickup estate/inheritance tax was repealed and inheritance tax was eliminated after December 31, 2004. | Utah State Tax Commission (Current official page checked October 22, 2026 Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Utah inheritance tax returns do not need to be filed. | Utah State Tax Commission (Current official page checked October 22, 2026 Exact quote checked using official web open. Raw transport or extraction limitation is retained in the S04 source receipt.) | Oct 22, 2026 |
| Virginia says it no longer has estate or inheritance tax, subject to its legacy remainder-interest exception. | Virginia Department of Taxation (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Virginia says certain remainder interests remain subject to inheritance tax. | Virginia Department of Taxation (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Vermont's estate tax payment threshold is $5 million plus the required two-year taxable-gift lookback. | Vermont Department of Taxes (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Vermont increased its estate tax filing threshold to $5 million effective June 18, 2026. | Vermont Department of Taxes (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Vermont collects estate tax on Vermont estates of residents and nonresidents. | Vermont Department of Taxes (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Vermont includes Vermont real and tangible personal property, while excluding nonresident intangible property. | Vermont Department of Taxes (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Vermont Form EST-191 applies a 16% estate tax rate after its exclusion. | Vermont Department of Taxes (Form applies to deaths after December 31, 2015, revised October 2020) | Oct 22, 2026 |
| Vermont Form EST-191 is due within nine months after death. | Vermont Department of Taxes (Revised October 2025) | Oct 22, 2026 |
| Washington has estate tax and no inheritance tax. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington's filing threshold and exclusion are $3,076,000 for deaths from January 1 through June 30, 2026. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington's filing threshold and exclusion are $3,000,000 for deaths on or after July 1, 2026. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington can require an estate return even when no state tax is due. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington filing can be required when a nonresident's worldwide gross estate exceeds its threshold and the nonresident owned Washington real or tangible personal property. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington estate tax rates range from 10% to 35% for deaths from July 1, 2025 through June 30, 2026. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington estate tax rates range from 10% to 20% for deaths on or after July 1, 2026. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Washington estate returns are due nine months after death. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| A qualifying surviving-spouse personal-residence exclusion can affect Washington's gross-estate filing test. | Washington Department of Revenue (Current official page checked October 22, 2026) | Oct 22, 2026 |
| Wisconsin has no estate tax for deaths after December 31, 2007. | Wisconsin Department of Revenue (Guidance Document 100023, August 27, 2026) | Oct 22, 2026 |
| Wisconsin has no inheritance tax for deaths on or after January 1, 1992. | Wisconsin Department of Revenue (Guidance Document 100023, August 27, 2026) | Oct 22, 2026 |
| West Virginia Revenue identifies its inheritance-tax repeal in 1985. | West Virginia Tax Division (May 4, 2015 Revenue presentation, slide on major 1985 to 87 tax changes) | Oct 22, 2026 |
| Wyoming Revenue no longer charges the $10 estate-tax clearance processing fee. | Wyoming Department of Revenue (Statement effective July 1, 2022, current official forms link) | Oct 22, 2026 |
| Wyoming says no estate tax is due for deaths after December 31, 2004. | Wyoming Department of Revenue (Statement effective July 1, 2022, current official forms link) | Oct 22, 2026 |
| Wyoming Revenue offers documentation that no inheritance or estate tax is due. | Wyoming Department of Revenue (Statement effective July 1, 2022, current official forms link) | Oct 22, 2026 |
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Cite this. Plan Before You Die, Estate and inheritance tax by state, version 1, planbeforeyoudie.app/guides/estate-and-inheritance-tax-by-state, CC BY 4.0.