State Laws: Estate Taxes
Created by FindLaw's team of legal writers and editors | Last updated January 17, 2018
State Estate or Death Taxes: Paid by the Estate
A number of states impose estate taxes on any real estate owned by a decedent within the state, and on the personal property of deceased residents of the state. One tax rate may apply to all assets in the estate, or the rate may vary depending upon who receives what property. For example, a state may impose a lower tax rate on property left to a child, as compared with property left to a distant cousin. It is important to note that a few states are in the process of phasing out their estate tax systems.
State Inheritance Taxes: Paid by the Recipient of Property
In states that carry inheritance tax laws, taxes must be paid by the person who receives inherited property (as opposed to estate taxes which are paid from the decedent's estate). Inheritance tax exemptions and rates may vary depending on who received the property, i.e. the decedent's spouse may be taxed at a lower rate than would be a friend of the decedent. A number of states are phasing out their inheritance tax systems.
"Pickup" Tax
Keep in mind that most states, even if technically carrying estate or inheritance tax laws, in practice follow what is known as a "pickup" system of taxation at the time of the decedent's death. Under this system, while a state tax return must be filed on behalf of the estate (or by a recipient who inherits property), the state's share of the tax comes out of what the estate is already paying the IRS. In other words, in most states no tax will need to be paid beyond the amount that is already being paid to the federal government.
What's Below?
In the table below, where applicable you will find links and citations to estate, inheritance, and similar taxation laws for all 50 states and the District of Columbia. Visit FindLaw's Estate Planning section for additional articles and resources.
Alabama | Title 40, Section 15 Estate and Inheritance Tax |
Alaska | Title 43, Chapter 31 Estate Tax |
Arizona | Title 42 Taxation |
Arkansas | Title 26, Chapter 59 Estate Taxes |
California | California Revenue and Taxation Code, Division 1, Part 10, Chapter 9 Estates, Trusts, Beneficiaries, and Decedents |
Colorado | Title 39, Article 23-24 Estate and Inheritance and Succession Tax |
Connecticut | Title 12, Chapter 216 Succession and Transfer Taxes |
Delaware | Title 30, Chapter 13 Inheritance Title 30, Chapter 14 Gift Tax Title 30, Chapter 15 Estate Tax Title 30, Chapter 16 Pass-Through Entities, Estates and Trusts Title 30, Chapter 17 Interstate Compromise or Arbitration of Death Taxes |
District of Columbia | Title 47, Chapter 37 Inheritance and Estate Taxes |
Florida | Title XIV, Chapter 198 Estate Taxes |
Georgia | Chapter 48-12 |
Hawaii | Chapter 236D Estate and Transfer Tax |
Idaho | Chapter 63-3024 Individuals' Tax and Tax on Estates and Trusts |
Illinois | 35 ILCS 405 Illinois Estate and Generation-Skipping Transfer Tax Act |
Indiana | Title 6, Article 4.1 Death Taxes |
Iowa | Title X, Chapter 450 Inheritance Tax |
Kansas | Chapter 79, Article 15 Death Taxes |
Kentucky | Title XI, Chapter 140 Inheritance and Estate Taxes |
Louisiana | Title 47, Section 181 Imposition of Tax on Estates and Trusts |
Maine | Title 36, Chapters 551-575 Inheritance, Succession and Estate Taxes |
Maryland | Tax-General, Title 7 Death Taxes |
Massachusetts | Title IX, Chapter 65 Taxation of Legacies And Successions |
Michigan | Chapters 205.201 - 205.256 Michigan Estate Tax Act |
Minnesota | Chapter 291 Estate Tax Chapter 292 Gift Taxes |
Mississippi | Title 27, Chapter 9 Estate Tax |
Missouri | Title X, Chapter 145 Estate Tax (formerly Inheritance Tax) |
Montana | Chapter 15-30-2151 Tax on beneficiaries or fiduciaries of estates or trusts |
Nebraska | Chapters 77-2001 - 77-2116 Inheritance Tax; Estate Tax; Generation-Skipping Transfer Tax |
Nevada | Title 32, Chapter 375A Tax on Estates |
New Hampshire | Title V Chapter 87 Taxation of Transfers of Certain Estates Title V, Chapter 88-A Uniform Estate Tax Apportionment Act Chapter Title V, Chapter 90 Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes |
New Jersey | Inheritance and Estate Tax Overview |
New Mexico | Chapter 7, Article 7 Estate Tax |
New York | Tax, Article 26 Estate Tax Tax, Article 26-B Generation-Skipping Transfer Tax |
North Carolina | Chapter 105, Article 1A Estate Taxes |
North Dakota | Chapter 57-37.1 Estate Tax (PDF) |
Ohio | Title LVII, Chapter 5731 Estate Tax |
Oklahoma | Sections 68-801 - 68-827 Inheritance or Transfer Taxes |
Oregon | Chapter 118 Inheritance Tax |
Pennsylvania | Title 20, Chapter 37 Apportionment of Death Taxes |
Rhode Island | Chapter 44-22 Estate and Transfer Taxes - Liability and Computation |
South Dakota | Title 10, Chapter 40 Imposition And Amount Of Inheritance Tax Title 10, Chapter 40A Estate Tax Title 10, Chapter 41 Administration And Collection Of Inheritance Tax |
South Carolina | Title 12, Chapter 16 Estate Tax |
Tennessee | Title 67, Chapter 8 Transfer Taxes |
Texas | Tax Code, Subtitle J, Chapter 211 Inheritance Taxes |
Utah | Title 59, Chapter 11 Inheritance Tax Act |
Vermont | Title 32, Chapter 185 Interstate Arbitration of Death Taxes |
Virginia | Title 58.1, Chapter 9 Virginia Estate Tax |
Washington | Titles 83 Estate Taxation |
West Virginia | Chapter 11, Article 11 Estate Taxes |
Wisconsin | Chapters 72 Estate Tax |
Wyoming | Title 39, Chapter 19 Inheritance Taxes |
Learn More About Your State's Estate Taxes by Contacting an Attorney
The intersection between property and tax laws is extraordinarily complex and a lawyer's assistance can help avoid critical missteps. If you're in the midst of estate planning, or an estate tax is threatening your inheritance, it's a good idea to contact a local tax attorney to learn how to protect your assets.
Next Steps
Contact a qualified estate planning attorney to help you ensure that your loved ones are cared for and your wishes are honored.