Inheritance Tax
Definition
Tax imposed on the right or privilege of receiving property from a decedent's estate. Inheritance tax is not assessed on the property, but is assessed on the privileged of receiving the property.
Referring Cite
State tax law
Additional Helpful Information
- Not to be confused with the federal estate tax
- The chart below will be updated to reflect the States treatment of inheritance tax and/or a URL to the State’s site where it’s position on inheritance tax .
- Please feel to share any URL or cite of which you are aware.
State |
Inheritance tax |
Cite |
Alabama |
Alabama estate tax filings are no longer required (for Estates Who Owners Died After December 31, 2004) |
Click Here |
Alaska |
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Arizona |
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Arkansas |
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California |
A California Estate Tax Return is not required to be filed for decedents whose date of death is after December 31, 2004. |
Click Here |
Colorado |
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Connecticut |
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Delaware |
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District of Columbia |
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Florida |
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Georgia |
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Hawaii |
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Idaho |
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Illinois |
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Indiana |
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Iowa |
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Kansas |
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Kentucky |
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Louisiana |
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Maine |
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Maryland |
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Massachusetts |
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Michigan |
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Minnesota |
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Mississippi |
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Missouri |
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Montana |
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Nebraska |
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Nevada |
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New Hampshire |
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New Jersey |
New Jersey imposes a transfer Inheritance Tax, at graduated rates, on property having a total value of $500 or more which passes from a decedent to a beneficiary. In addition to the inheritance tax, New Jersey imposes a separate Estate Tax. An estate may be subject to the New Jersey Estate Tax even though there is no New Jersey Inheritance Tax payable. |
Click Here |
New Mexico |
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New York |
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North Carolina |
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North Dakota |
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Ohio |
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Oklahoma |
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Oregon |
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Pennsylvania |
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Puerto Rico |
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Rhode Island |
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South Carolina |
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South Dakota |
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Tennessee |
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Texas |
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Utah |
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Vermont |
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Virginia |
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Washington |
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West Virginia |
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Wisconsin |
There is no Wisconsin inheritance tax for decedents dying on or after January 1, 1992. |
Click Here |
Wyoming |
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