Deadlines after a death
A required Form 706 is generally due nine months after death. The final Form 1040 is generally due April 15 the next year. Enter the date of death to review those dates and other conditional checkpoints, then save a calendar or print the timeline.
- Official sources
Which dates could apply after a death?
What do your answers show?
Anyone with this link sees these answers.
Which rules does this tool use?
| Task | Timing | When it applies | Who usually acts | Form | Official source |
|---|---|---|---|---|---|
| Check that Social Security knows about the death | As soon as you can | Funeral homes generally report deaths. If that did not happen, contact Social Security directly. Do not enter private identifiers here. | Funeral home or family member | No form selected | Social Security Administration |
| Ask Social Security and the bank about payments | As soon as you can | Do not spend a payment until its benefit type and payment month are checked. Retirement benefits and SSI differ. A prior-month payment may have been due. | Family member, bank and Social Security | No form selected | Social Security Administration |
| Ask about the one-time $255 death payment | Ordinarily within two years after death | An eligible spouse or child may receive the payment. Social Security decides eligibility and priority. Ask about good-cause relief if the ordinary period has passed. | Eligible spouse or child | Ask Social Security | Social Security Administration |
| Check the final federal income tax return | Generally April 15 after the year of death, shifted for federal tax holidays. The general 2020 return date was May 17, 2021. | A filing requirement depends on income, age and filing status. This is the general calendar-year date. Extensions, disaster relief and other special rules are not included. | Personal representative or surviving spouse where permitted | Form 1040 | Internal Revenue Service |
| Ask whether the estate needs an income tax return | For a fiscal-year estate, the fifteenth day of the fourth month after its tax year closes. Check current calendar-year instructions. | Domestic-estate filing can depend on at least $600 gross income, a nonresident-alien beneficiary, or a qualified opportunity fund investment. The estate tax year is needed to set a date. | Estate fiduciary and tax professional | Form 1041 | Internal Revenue Service |
| Review the federal estate tax return | Generally nine months after death if required, shifted for federal tax holidays. | The threshold uses gross estate plus adjusted taxable gifts and the specific gift tax exemption. References by death year are 2020 $11,580,000; 2021 $11,700,000; 2022 $12,060,000; 2023 $12,920,000; 2024 $13,610,000; 2025 $13,990,000; 2026 $15,000,000. This calendar does not decide filing requirements. | Executor and tax professional | Form 706 | Internal Revenue Service |
| Review an estate return filing extension | Request by the original nine-month filing date. A valid Form 4768 can give six extra months to file. | Review the extension before the original deadline. A filing extension does not itself extend the time to pay estate tax. No extension is requested here. | Executor and tax professional | Form 4768 | Internal Revenue Service |
| Ask about simplified portability relief | Unadjusted fifth-anniversary review checkpoint, if Revenue Procedure 2022-32 applies. Confirm the filing cutoff. | Review checkpoint, not a verified filing cutoff. Limited to estates of U.S. citizens or residents with a surviving spouse, no independent estate-return filing requirement, and no timely estate return. A complete Form 706 and specified statement are required. For a February 29 death, the tool uses February 28 in a nonleap year. Ask a tax professional. | Executor and tax professional | Form 706 | Internal Revenue Service |
| Review the IRS fiduciary notice | When the required information is available | Form 56 notifies the IRS of an established fiduciary relationship. This tool does not appoint an executor or decide who can sign. | Person authorized to act as fiduciary | Form 56 | Internal Revenue Service |
| Review a refund claim for the person who died | When preparing a refund claim | Form 1310 has exceptions for joint surviving-spouse returns and certain court-appointed representatives. Ask the preparer which official instructions apply. | Person entitled to claim the refund | Form 1310 | Internal Revenue Service |
| Ask about a prompt tax assessment request | After the relevant return is filed | A personal representative can request prompt assessment with Form 4810. It does not cover the federal estate tax return. This calendar does not decide whether to request it. | Personal representative and tax professional | Form 4810 | Internal Revenue Service |
| Ask about discharge from personal tax liability | After the relevant returns are filed | A qualifying executor can request discharge from personal liability with Form 5495. Ask a tax professional about the conditions and timing. | Qualifying executor and tax professional | Form 5495 | Internal Revenue Service |
| Review any unpaid year-of-death IRA withdrawal | Year-end review checkpoint. Required minimum distributions were waived for 2020. | If this is an IRA, an unpaid year-of-death RMD may remain if the owner reached the required beginning date. Correction relief can apply from 2025 onward. Ask the custodian about the amount, timing and conditions. | Account beneficiary and custodian | Ask the custodian | Internal Revenue Service |
| Review the IRA beneficiary determination | September 30 of the year after death | If this is an IRA. This is generally the designated-beneficiary determination date. It is not a universal filing or withdrawal deadline. Ask the custodian whether earlier action is needed. | Account beneficiary and custodian | Ask the custodian | Internal Revenue Service |
| Review the plan's first beneficiary distribution year | December 31 of the year after death, only when the cited plan rule applies | For the cited life or life-expectancy plan rule after an employee died before the required beginning date. Spouse exceptions and other account rules can change timing. Ask the administrator which rule applies. | Eligible beneficiary and plan administrator | Ask the administrator | Internal Revenue Service |
| Review the inherited IRA ten-year end date | December 31 of the tenth year after death, if the ten-year rule applies | If this is an IRA. Beneficiary category and the owner's required beginning date matter. Annual distributions may also be required before year ten. Confirm the applicable rule with the custodian. | Account beneficiary and custodian | Ask the custodian | Internal Revenue Service |
| Look for a life insurance policy | As soon as you can | Use the free NAIC locator for a policy search. Ask the insurer about its claim process and any applicable time limits. This tool sets no insurance claim deadline. | Potential beneficiary or authorized representative | Insurer's own claim process | National Association of Insurance Commissioners |
| Ask the pension plan about survivor benefits | As soon as you can | Plan documents explain the available death benefits. A surviving spouse can contact the employer or administrator. Other potential beneficiaries can ask the plan about its process. | Potential beneficiary and plan administrator | Plan's own claim process | Internal Revenue Service |
| Ask who can handle property and accounts | As soon as you can | For a home, land, sole-name accounts or a vehicle, ask the probate court clerk or a lawyer in your state about authority and other deadlines. No probate or creditor deadline is calculated. | Person authorized under state law | Ask the court clerk | Internal Revenue Service |
| Check state tax requirements | As soon as you can | Check the selected state's tax office for filing and payment requirements. Any state date shown here is an unadjusted review checkpoint. Confirm the actual deadline with that office and talk with a lawyer in your state. The IRS directory is used where a direct office route could not be confirmed. | Personal representative and tax professional | State instructions | Internal Revenue Service |
| Connecticut estate tax. Unadjusted review checkpoint | Within six months after death unless extended | Review whether a Connecticut estate tax filing or payment is required for a death in 2026. Within six months after death unless extended 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. Connecticut real or tangible personal property can bring a nonresident estate within scope. $15 million Connecticut taxable estate in 2026 This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Connecticut Department of Revenue Services |
| District of Columbia estate tax. Unadjusted review checkpoint | Generally within ten months after death | Review whether a District of Columbia estate tax filing or payment is required for a death in 2026. Generally within ten months after death 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. Real property situs follows its physical location. DC property may require review even when the decedent lived elsewhere. $4,988,400 for deaths in 2026 This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | District of Columbia Office of Tax and Revenue |
| Hawaii estate tax. Unadjusted review checkpoint | Nine months after death | Review whether a Hawaii estate tax filing or payment is required for a death in 2026. Nine months after 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. Taxable estate located in Hawaii is within scope. Federal estate tax residence and citizenship, domicile reciprocity and treaties can change the result. $5,490,000 standard exclusion. A separate $60,000 filing threshold applies to the federal estate tax nonresident not citizen category. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Hawaii Department of Taxation |
| Illinois estate tax. Unadjusted review checkpoint | Within nine months after death | Review whether a Illinois estate tax filing or payment is required for a death in 2026. Within nine months after death Attorney General administers the estate tax, as DOR directs. DOR's combined inheritance/estate wording does not prove a current inheritance tax. Illinois apportions tax by Illinois assets divided by total assets. Review Illinois real or tangible property for a nonresident. $4 million threshold after adjusted taxable gifts. Not a credit. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Illinois Attorney General; Illinois Department of Revenue; Illinois Attorney General |
| Kentucky inheritance tax. Unadjusted review checkpoint | 18 months after death if tax is due. A 5% discount applies if paid within nine months. | Review whether a Kentucky inheritance tax filing or payment is required for a death in 2026. 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. Kentucky real estate and taxable Kentucky-situs personal property can be covered even when the person lived elsewhere. 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. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Kentucky Department of Revenue; Kentucky Department of Revenue |
| Massachusetts estate tax. Unadjusted review checkpoint | Nine months after death. Filing extensions do not automatically postpone payment. | Review whether a Massachusetts estate tax filing or payment is required for a death in 2026. Nine months after death. Filing extensions do not automatically postpone payment. 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. 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. $2,000,000. A $99,600 credit removes tax at or below this value. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Massachusetts Department of Revenue |
| Maryland estate tax. Unadjusted review checkpoint | Nine months after death. A portability-only election can have a different deadline. | Review whether a Maryland estate tax filing or payment is required for a death in 2026. Nine months after death. A portability-only election can have a different deadline. 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. Maryland real estate or tangible personal property can trigger estate filing for a nonresident. Inheritance-tax questions go to the county Register of Wills. $5,000,000, plus qualifying deceased-spousal unused exclusion This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Comptroller of Maryland; Comptroller of Maryland; Comptroller of Maryland |
| Maryland inheritance tax. Review the official timing | On distribution, through the county Register of Wills. No fixed month deadline in the Comptroller guidance. | Review whether a Maryland inheritance tax filing or payment is required for a death in 2026. 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. Maryland real estate or tangible personal property can trigger estate filing for a nonresident. Inheritance-tax questions go to the county Register of Wills. Spouse, children and other lineal descendants, spouses of lineal descendants, parents, grandparents, siblings and charities. Ask the Register about other specific exemptions. This is an undated review. The event in the official timing rule is not supplied by the date of death. Confirm when any filing or payment is required. | The person legally authorized to handle the estate | Check the official tax instructions | Comptroller of Maryland; Comptroller of Maryland; Comptroller of Maryland |
| Maine estate tax. Unadjusted review checkpoint | Nine months after death. Extension to file does not extend time to pay. | Review whether a Maine estate tax filing or payment is required for a death in 2026. Nine months after death. Extension to file does not extend time to pay. 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. 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. $7,160,000 This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Maine Revenue Services; Maine Revenue Services; Maine Revenue Services |
| Minnesota estate tax. Unadjusted review checkpoint | Nine months after death. Automatic six-month filing extension does not extend payment. | Review whether a Minnesota estate tax filing or payment is required for a death in 2026. Nine months after death. Automatic six-month filing extension does not extend payment. Qualified farm/small-business deductions can alter tax without removing the filing obligation. Nonresident entity ownership requires review. Minnesota real or tangible personal property can be covered, including a nonresident's share held through a pass-through entity. $3,000,000. Filing uses total gross estate and relevant taxable gifts. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Minnesota Department of Revenue; Minnesota Department of Revenue; Minnesota Department of Revenue; Minnesota Department of Revenue |
| North Dakota estate tax. Unadjusted review checkpoint | 15 months after death if a federal estate tax return is required. Form 54-91 remains required despite no state tax due. | Review whether a North Dakota estate tax filing or payment is required for a death in 2026. 15 months after death if a federal estate tax return is required. Form 54-91 remains required despite no state tax due. No-tax status does not mean no state estate-return requirement. The official page says after January 1, 2005, not on or after. Not applicable. No current estate tax. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | North Dakota Office of State Tax Commissioner |
| New Jersey inheritance tax. Unadjusted review checkpoint | 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. | Review whether a New Jersey inheritance tax filing or payment is required for a death in 2026. 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. New Jersey real estate and tangible personal property can be subject to nonresident inheritance tax. Beneficiary residence does not determine it. 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. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | 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 York estate tax. Unadjusted review checkpoint | Nine months after death, subject to a granted extension. Filing and payment extensions differ. | Review whether a New York estate tax filing or payment is required for a death in 2026. Nine months after death, subject to a granted extension. Filing and payment extensions differ. 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. 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. $7,350,000. Credit phases out above this amount and is lost above 105%. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | New York State Department of Taxation and Finance; New York State Department of Taxation and Finance; New York State Department of Taxation and Finance |
| Oregon estate tax. Unadjusted review checkpoint | 12 months after death. A filing extension does not extend payment. | Review whether a Oregon estate tax filing or payment is required for a death in 2026. 12 months after death. A filing extension does not extend payment. 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. Oregon real property or tangible personal property can trigger filing when the total estate is $1 million or more. $1,000,000. Filing applies at $1 million or more when Oregon-taxable property is present. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Oregon Department of Revenue |
| Pennsylvania estate tax. Review the official timing | A required federal Form 706 must be copied to Pennsylvania within one month of federal filing, despite no current state estate tax. | Review whether a Pennsylvania estate tax filing or payment is required for a death in 2026. A required federal Form 706 must be copied to Pennsylvania within one month of federal filing, despite no current state estate tax. 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. Pennsylvania real and tangible personal property are taxable for nonresident decedents. Not applicable. No current estate tax. This is an undated review. The event in the official timing rule is not supplied by the date of death. Confirm when any filing or payment is required. | The person legally authorized to handle the estate | Check the official tax instructions | Pennsylvania Department of Revenue; Pennsylvania Department of Revenue |
| Pennsylvania inheritance tax. Unadjusted review checkpoint | Within nine months after death. Payment becomes delinquent after nine months; a 5% early-payment discount applies within three months. | Review whether a Pennsylvania inheritance tax filing or payment is required for a death in 2026. 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. Pennsylvania real and tangible personal property are taxable for nonresident decedents. 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. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Pennsylvania Department of Revenue; Pennsylvania Department of Revenue; Pennsylvania Department of Revenue |
| Rhode Island estate tax. Unadjusted review checkpoint | Nine months after death. A nontaxable estate may still need a return for lien discharge or probate clearance. | Review whether a Rhode Island estate tax filing or payment is required for a death in 2026. Nine months after death. A nontaxable estate may still need a return for lien discharge or probate clearance. 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. Rhode Island real and tangible property enter the nonresident apportionment. A return can be needed to release a real-estate lien. $1,838,056. The department publishes this as its 2026 estate-tax threshold. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Rhode Island Division of Taxation; Rhode Island Division of Taxation; Rhode Island Division of Taxation; Rhode Island Division of Taxation |
| Vermont estate tax. Unadjusted review checkpoint | Within nine months after death. | Review whether a Vermont estate tax filing or payment is required for a death in 2026. Within nine months after death. 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. Vermont real and tangible personal property are included. Nonresident intangible property is excluded. $5,000,000. Include taxable gifts made within two years. Filing threshold changed June 18, 2026. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Vermont Department of Taxes; Vermont Department of Taxes |
| Washington estate tax. Unadjusted review checkpoint | Nine months after death. Filing may be required even if no tax is due. | Review whether a Washington estate tax filing or payment is required for a death in 2026. Nine months after death. Filing may be required even if no tax is due. 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. Worldwide gross estate above the applicable filing threshold plus Washington real estate or tangible personal property can require filing. $3,076,000 for deaths January 1 to June 30, 2026; $3,000,000 for deaths July 1 to December 31, 2026. This is an unadjusted review checkpoint, not a verified filing deadline. No weekend, holiday or extension adjustment is applied. Confirm the actual filing and payment dates with the official tax administrator. | The person legally authorized to handle the estate | Check the official tax instructions | Washington Department of Revenue; Washington Department of Revenue |
Review your own plan after a loss
What should you check before using these dates?
Does this decide which returns or benefits apply?
No. The IRS, Social Security and the court decide. State tax rows are review checkpoints, with no business-day or exception adjustment. The calendar sets no probate or creditor deadlines. Ask a tax professional about returns and a lawyer about legal questions.
Are weekends and holidays included?
The marked federal filing dates move to the next business day for covered holidays, including D.C. Emancipation Day. Portability uses an unadjusted anniversary review checkpoint. Some state-specific filing dates differ. Confirm granted extensions, disaster relief and special filing rules separately.
What happens to leap-day anniversaries?
The tool uses February 28 as a review checkpoint when a February 29 anniversary falls in a nonleap year. Confirm the legal anniversary with a tax professional. This calendar does not resolve that legal question.
Does the IRA date replace annual checks?
No. IRA beneficiary type and the owner's required beginning date matter. Annual withdrawals may be needed before year ten. RMDs were waived for 2020. From 2025, certain death-year shortfalls have correction relief. Ask the custodian which rules apply.
When should I return to this calendar?
Recheck when the estate's tax year ends, a beneficiary is confirmed, or the person handling the estate changes. Calendar downloads include dated checkpoints only. Undated tasks remain in the CSV and printed timeline.
How does this tool work?
- 1What it does
Enter a date of death to review federal tax and benefit checkpoints. Save the dated timeline to your calendar, CSV, or print.
- 2How it decides
The calendar adds the sourced month or year interval to the date of death. It shifts only the federal tax filing dates marked for a business-day adjustment. The final-return calculation includes the general 2020 postponement. It filters only the written asset and surviving-spouse conditions. Will and executor answers never decide court authority. It imports sourced state tax review checkpoints for 2026 deaths and the selected home state. These dates remain unadjusted. Event-based timing stays undated.
- 3Your answers
Your answers stay in this browser. Anonymous tool-use counts contain no answers. Copy link includes your answers in the fragment. Share that link only with people you choose.
- 4What it is based on
The rules link IRS Publication 559, inherited IRA guidance, Social Security and the NAIC locator. We recheck thresholds and form guidance every quarter. State tax rows use the official tax administrators listed beside each checkpoint. We recheck each official source at least once a year and update this page when one changes.
- 5What it doesn't do
This is not tax or legal advice. It covers deaths from 2020 onward within the years shown. Imported state tax checkpoints cover 2026 deaths only. They do not resolve weekends, holidays, missing month-end dates or exceptions. It does not determine filing requirements, probate deadlines or withdrawal amounts. Talk with a lawyer in your state. It covers the United States. This is general information, not legal, medical or financial advice.
Where do these facts come from?
| Fact | Source | Checked |
|---|---|---|
| District of Columbia Emancipation Day falls on April 16 each year. | Council of the District of Columbia (Section 1-612.02(b)(1)) | Oct 22, 2026 |
| D.C. observes a Saturday legal holiday on Friday and a Sunday legal holiday on Monday for employees with a Monday through Friday workweek. | Council of the District of Columbia (Section 1-612.02(b)(1)) | Oct 22, 2026 |
| The IRS state directory links to state taxation information. | Internal Revenue Service | Oct 22, 2026 |
| Congress added Juneteenth National Independence Day to federal legal public holidays in 2021. | U.S. Government Publishing Office (Public Law 117-17, section 2) | Oct 22, 2026 |
| The NAIC locator checks for policies and annuity contracts for someone who died. It does not search for policies of living people. | National Association of Insurance Commissioners (Current official source checked October 23, 2026) | Oct 15, 2026 |
| The NAIC policy locator is free and searches for a deceased person's life insurance policies and annuity contracts. | National Association of Insurance Commissioners (Current official source checked October 23, 2026) | Oct 15, 2026 |
| Christmas Day falls on December 25. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Columbus Day falls on the second Monday in October. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Independence Day falls on July 4. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Juneteenth National Independence Day falls on June 19. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Labor Day falls on the first Monday in September. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Memorial Day falls on the last Monday in May. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| The federal holiday honoring Martin Luther King, Jr. is the third Monday in January. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| New Year's Day falls on January 1. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Thanksgiving Day falls on the fourth Thursday in November. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| Veterans Day falls on November 11. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| The federal Washington's Birthday holiday is the third Monday in February. | U.S. Office of Personnel Management (5 U.S.C. 6103(a)) | Oct 22, 2026 |
| OPM says most federal employees observe a Sunday holiday on Monday and a Saturday holiday on Friday. | U.S. Office of Personnel Management (5 U.S.C. 6103(b) and Executive Order 11582) | Oct 22, 2026 |
| An IRA owner who died before the required beginning date has no required minimum distribution for the year of death. | Internal Revenue Service (Publication 590-B (2025)) | Oct 22, 2026 |
| The designated beneficiary of an inherited IRA is generally determined on September 30 of the year after the owner's death. | Internal Revenue Service (Publication 590-B (2025)) | Oct 22, 2026 |
| The inherited IRA ten-year rule depends on the beneficiary category and, for an eligible beneficiary's election, the owner's required beginning date. | Internal Revenue Service (Publication 590-B (2025)) | Oct 22, 2026 |
| If the inherited IRA's ten-year rule applies, the account must be emptied by December 31 of the year containing the tenth anniversary of the owner's death. | Internal Revenue Service (Publication 590-B (2025)) | Oct 22, 2026 |
| If an IRA owner died on or after the required beginning date, beneficiaries are responsible for the owner's required minimum distribution for the year of death. | Internal Revenue Service (Publication 590-B (2025)) | Oct 22, 2026 |
| For a calendar-year estate's 2025 return, the IRS listed April 15, 2026, as the Form 1041 filing date. | Internal Revenue Service (2025) | Oct 22, 2026 |
| For a fiscal-year estate, Form 1041 is generally due on the fifteenth day of the fourth month after the tax year closes. | Internal Revenue Service (2025) | Oct 22, 2026 |
| A domestic estate with at least $600 gross income for its tax year generally has a Form 1041 filing requirement. | Internal Revenue Service (2025) | Oct 22, 2026 |
| A domestic estate with a nonresident-alien beneficiary generally has a Form 1041 filing requirement regardless of its gross income. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| The IRS also lists a qualified opportunity fund investment as a Form 1041 filing condition for a domestic estate. | Internal Revenue Service (2025) | Oct 22, 2026 |
| Form 1310 has exceptions for a surviving spouse filing jointly and certain court-appointed representatives filing an original return with appointment evidence. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| Form 1310 is used to claim a refund on behalf of a deceased taxpayer. | Internal Revenue Service (Actual current official page or PDF retrieved October 22, 2026. Original response, headers and extraction retained.) | Oct 22, 2026 |
| The May 17, 2021 postponement covered individual federal returns and specified payments, rather than every federal tax filing. | Internal Revenue Service (IR-2021-59, March 17, 2021) | Oct 22, 2026 |
| The IRS postponed the general individual federal income tax filing date for tax year 2020 to May 17, 2021. | Internal Revenue Service (IR-2021-59, March 17, 2021) | Oct 22, 2026 |
| The IRS gave Maine and Massachusetts taxpayers until April 19, 2022, to file their 2021 returns because of Patriots' Day. | Internal Revenue Service (IR-2022-08, January 10, 2022) | Oct 22, 2026 |
| The general filing deadline for individual 2021 federal tax returns was April 18, 2022. | Internal Revenue Service (IR-2022-08, January 10, 2022) | Oct 22, 2026 |
| The IRS listed April 18, 2023, as the last date for transmitting timely filed tax year 2022 Form 1040 returns. | Internal Revenue Service (Tax year 2022 / processing year 2023) | Oct 22, 2026 |
| Maine and Massachusetts individuals had until April 17, 2024, to file 2023 Form 1040 because of Patriots' Day and Emancipation Day. | Internal Revenue Service (2024) | Oct 22, 2026 |
| A Form 706 filing extension does not itself extend the time to pay estate tax. | Internal Revenue Service (February 2020) | Oct 22, 2026 |
| An executor can apply for an automatic six-month Form 706 filing extension by submitting Form 4768 by the original due date. | Internal Revenue Service (February 2020) | Oct 22, 2026 |
| A personal representative can use Form 4810 to request prompt tax assessment after filing a return, excluding the federal estate tax return. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| A qualifying executor can request discharge from personal liability for income, gift and estate taxes using Form 5495 after filing the returns. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| Form 56 notifies the IRS that a person has been appointed to act in a fiduciary capacity. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| The IRS says Form 56 is filed once the necessary information, including the estate's employer identification number, is available. | Internal Revenue Service (current official source) | 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 |
| Federal law increased the basic estate and gift tax exclusion amount to $15,000,000 for calendar year 2026. | Internal Revenue Service (Public Law 119-21, 2026 basic exclusion amount) | Oct 22, 2026 |
| The IRS lists April 16 as District of Columbia Emancipation Day in its 2026 tax calendar. | Internal Revenue Service (2026) | Oct 22, 2026 |
| For the IRS tax calendar, legal holidays include legal holidays in the District of Columbia. | Internal Revenue Service (2026) | 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 2020 is $11,580,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The Form 706 filing threshold for a death in 2021 is $11,700,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The Form 706 filing threshold for a death in 2022 is $12,060,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The Form 706 filing threshold for a death in 2023 is $12,920,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The Form 706 filing threshold for a death in 2024 is $13,610,000. | Internal Revenue Service (Checked 2026 federal estate rules) | Oct 22, 2026 |
| The Form 706 filing threshold for a death in 2025 is $13,990,000. | 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 |
| A calendar-year taxpayer's final federal income tax return is generally due April 15 following the year of death. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| IRS legal holidays include Inauguration Day every fourth January 20, with an additional rule for Sunday observance. | Internal Revenue Service (Current Internal Revenue Manual 25.6.1) | Oct 22, 2026 |
| Eligible executors seeking simplified portability relief file a complete, properly prepared Form 706 by the fifth anniversary of death. | Internal Revenue Service (Revenue Procedure 2022-32, sections 3 and 4) | Oct 22, 2026 |
| The simplified portability procedure requires that the executor did not file an estate tax return within the original filing period. | Internal Revenue Service (Revenue Procedure 2022-32, sections 3 and 4) | Oct 22, 2026 |
| Simplified portability relief is unavailable when the estate independently had to file an estate tax return under Internal Revenue Code section 6018(a). | Internal Revenue Service (Revenue Procedure 2022-32, sections 3 and 4) | Oct 22, 2026 |
| The simplified portability procedure covers certain estates of U.S. citizens or residents who died after 2010 and left a surviving spouse. | Internal Revenue Service (Revenue Procedure 2022-32, sections 3 and 4) | Oct 22, 2026 |
| The simplified portability procedure requires the specified Revenue Procedure 2022-32 statement at the top of Form 706. | Internal Revenue Service (Revenue Procedure 2022-32, sections 3 and 4) | Oct 22, 2026 |
| A statewide legal holiday can delay a return's filing date for an individual resident or the required filing office in that state. | Internal Revenue Service (2026) | Oct 22, 2026 |
| The IRS generally treats filing on the next business day as timely when a return's due date falls on a weekend or legal holiday. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| Plan documents explain available survivor benefits, and IRS tells surviving spouses to contact the deceased participant's employer or plan administrator. | Internal Revenue Service (Current official page checked October 22, 2026) | Oct 22, 2026 |
| The IRS describes collecting assets, paying creditors and distributing remaining assets as a personal representative's primary duties. | Internal Revenue Service (current official source) | Oct 22, 2026 |
| When a deceased employee's retirement plan uses the life or life-expectancy distribution rule, distributions generally begin by December 31 of the following year, with a surviving-spouse exception. | Internal Revenue Service (2025; Required distributions, Employee dies before required beginning date, Rule 3) | Oct 22, 2026 |
| The CARES Act waived required minimum distributions from defined contribution plans and IRAs for 2020. | Internal Revenue Service (Notice 2020-51; CARES Act section 2203, Internal Revenue Code section 401(a)(9)(I)(i)) | Oct 22, 2026 |
| From 2025, automatic excise-tax relief can apply to a year-of-death RMD shortfall corrected by the regulation's later deadline. | Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances) | Oct 22, 2026 |
| IRS gives December 31 as the annual RMD date after the required beginning date and defines the death-year amount as the owner's remaining required withdrawal. | Internal Revenue Service (Page reviewed or updated 2026-04-08) | Oct 22, 2026 |
| For a refund question after a death, SSA says to inform the financial institution of the death as soon as possible. | Social Security Administration (Effective 2024-09-04; section F) | Oct 22, 2026 |
| SSA's lump-sum death payment may be payable to eligible children, subject to its payment-priority rules. | Social Security Administration (Actual official source opened in Chrome and its rendered DOM text retained October 22, 2026) | Oct 22, 2026 |
| SSA can extend the lump-sum death-payment filing period when it finds good cause for late filing. | Social Security Administration (Actual official source opened in Chrome and its rendered DOM text retained October 22, 2026) | Oct 22, 2026 |
| SSA advises against cashing a benefit check for the month of death or a later month and says to return it when appropriate. | Social Security Administration (Effective 2024-09-04; section F) | Oct 22, 2026 |
| A bank can correctly return a Title II payment received after learning of a death, even when it covers a preceding month. | Social Security Administration (Effective 2022-04-19; section B) | Oct 22, 2026 |
| SSI eligibility terminates in the month after the recipient's month of death. | Social Security Administration (Effective 2016-01-04; section A.1) | Oct 22, 2026 |
| Social Security Title II benefits are not payable for the month of the beneficiary's death. | Social Security Administration (Effective 2023-08-16; paragraph 5603) | 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 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 |
| 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 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 |
| 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 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 |
| 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 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 |
| 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 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 |
| 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 |
| 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 |
| 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 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 |
| 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 |
| 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 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 |
| 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 |
| 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 |
| 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 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 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 |
| 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 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 |
| 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 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 |
| 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 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 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 |
| Funeral homes generally report a death to Social Security. | Social Security Administration (Actual official source opened in Chrome and its rendered DOM text retained October 22, 2026) | Oct 15, 2026 |
| A surviving spouse may get a one-time Social Security death payment of $255. | Social Security Administration (Actual official source opened in Chrome and its rendered DOM text retained October 22, 2026) | Oct 22, 2026 |
| The $255 death payment must be applied for within 2 years of the death. | Social Security Administration (Actual official source opened in Chrome and its rendered DOM text retained October 22, 2026) | Oct 22, 2026 |
| If a funeral home does not report a death, Social Security says to call the agency. | Social Security Administration (Actual official source opened in Chrome and its rendered DOM text retained October 22, 2026) | Oct 15, 2026 |
This tool is general information, not legal advice. Plan Before You Die isn't connected with Medicare or the U.S. government. Something wrong here? Tell us.