Will this estate owe state death tax?
Most estates owe no death tax at all. The federal estate tax starts above $15 million in 2026, but a few states tax much smaller estates, and a few tax what each heir receives. Answer four questions to see what may apply to the state the person lived in and every state where they owned real estate.
Rules last verified . Each state's date is in the table below.
This is general information, not tax advice. Tax laws change, and exemptions are adjusted every year in several states. Confirm with a tax professional or the state revenue department.
States with an estate or inheritance tax in 2026
We read each state's rules in its statute or on its revenue department's website, linked in each row with the date we checked it. Where we couldn't confirm the rules from an official source, the state is listed as not verified and shows no number. 50 of 51 jurisdictions are verified.
| State | Estate tax | Inheritance tax | Source | Last verified |
|---|---|---|---|---|
| Connecticut | $15,000,000 exemption for 2026 deaths, top rate 12% | None | Conn. Gen. Stat. ch. 217, § 12-391 et seq. | |
| District of Columbia | $4,988,400 exemption for 2026 deaths, top rate 16% | None | D.C. Code § 47-3701 et seq. | |
| Hawaii | $5,490,000 exemption for 2026 deaths, top rate 20% | None | Haw. Rev. Stat. ch. 236E | |
| Illinois | $4,000,000 exemption for 2026 deaths, top rate 16% | None | 35 ILCS 405 (Illinois Estate and Generation-Skipping Transfer Tax Act) | |
| Kentucky | None | No tax for surviving spouse, parents, children (including stepchildren and adopted children), grandchildren, brothers and sisters (including half-brothers and half-sisters). Class B: 4% to 16%; Class C: 6% to 16%. | KRS Chapter 140 | |
| Maine | $7,160,000 exemption for 2026 deaths, top rate 12% | None | 36 M.R.S. ch. 577, § 4101 et seq. | |
| Maryland | $5,000,000 exemption for 2026 deaths, top rate 16% | No tax for spouse, registered domestic partner, children (including stepchildren), grandchildren and other lineal descendants, spouses of children or descendants, parents and stepparents, grandparents, brothers and sisters. All other beneficiaries: 10%. | Md. Code, Tax-General §§ 7-201 to 7-229 (inheritance tax) and §§ 7-301 to 7-309 (estate tax) | |
| Minnesota | $3,000,000 exemption for 2026 deaths, top rate 16% | None | Minn. Stat. ch. 291 | |
| Nebraska | None | No tax for spouse of the decedent. Immediate relatives: 1%; Remote relatives: 11%; All others: 15%. | Neb. Rev. Stat. §§ 77-2001 to 77-2037 | |
| New Jersey | None | No tax for spouse, civil union partner, domestic partner, children (including adopted children and stepchildren), grandchildren and great-grandchildren, parents, grandparents, mutually acknowledged child. step-grandchildren are not included.; qualified charities, religious, educational and medical institutions, and the state of new jersey and its subdivisions. Class C: 11% to 16%; Class D: 15% to 16%. | N.J.S.A. 54:34-1 et seq. | |
| New York | $7,350,000 exemption for 2026 deaths, top rate 16% | None | N.Y. Tax Law art. 26 (secs. 951 to 961) | |
| Oregon | $1,000,000 exemption for 2026 deaths, top rate 16% | None | Or. Rev. Stat. ch. 118 | |
| Pennsylvania | None | No tax for surviving spouse; exempt charities, exempt institutions and government entities. Lineal: 4.5%; Sibling: 12%; Collateral: 15%. | 72 P.S. § 9101 et seq. (Inheritance and Estate Tax Act of 1991); rates at 72 P.S. § 9116 | |
| Rhode Island | $1,838,056 exemption for 2026 deaths, top rate 16% | None | R.I. Gen. Laws ch. 44-22 | |
| Vermont | $5,000,000 exemption for 2026 deaths, top rate 16% | None | 32 V.S.A. ch. 190, § 7442a | |
| Washington | $3,000,000 exemption for 2026 deaths, top rate 35% | None | Rev. Code Wash. ch. 83.100 |
No estate or inheritance tax for 2026 deaths
- Alabama (Ala. Code § 40-15-2, October 20, 2026)
- Alaska (Alaska Stat. § 43.31.011, October 20, 2026)
- Arizona (Laws 2006, ch. 262 (S.B. 1170), § 3, repealing A.R.S. Title 42, Chapter 4, October 20, 2026)
- Arkansas (Act 645 of 2003 (Arkansas), October 20, 2026)
- California (Cal. Rev. & Tax. Code § 13301 et seq. (Proposition 6, 1982), October 20, 2026)
- Colorado (C.R.S. Title 39, Article 23.5, October 20, 2026)
- Delaware (30 Del. C. §§ 1501 to 1507, repealed by 81 Del. Laws c. 52 (H.B. 16, 2017), October 20, 2026)
- Florida (Fla. Stat. § 198.02 (Chapter 198), October 20, 2026)
- Georgia (O.C.G.A. § 48-12-1, October 20, 2026)
- Idaho (Idaho Code Title 14, Chapter 4, repealed by 2020 Idaho Sess. Laws ch. 65 (H.B. 381), October 20, 2026)
- Indiana (IC 6-4.1-1-0.5 (HEA 1001-2013), October 20, 2026)
- Iowa (2021 Iowa Acts, ch. 177, §§ 12, 13 (repeal of Iowa Code ch. 450 and 450B effective January 1, 2025); Iowa estate tax ch. 450A repealed 2014, October 20, 2026)
- Kansas (K.S.A. 79-15,253 (repeal of K.S.A. 79-15,201 et seq. on January 1, 2010); K.S.A. 79-15,119 (inheritance tax sunset), October 20, 2026)
- Louisiana (La. R.S. 47:2431 to 47:2432 (estate transfer tax tied to the federal state death tax credit); Acts 2008, No. 822 (repeal of inheritance tax, R.S. 47:2401 to 2426), October 20, 2026)
- Michigan (MCL 205.232 (Michigan Estate Tax Act, Act 188 of 1899), October 20, 2026)
- Mississippi (Miss. Code Ann. § 27-9-1 et seq., October 20, 2026)
- Missouri (RSMo 145.011, October 20, 2026)
- Montana (Mont. Code Ann. § 72-16-905 (estate tax equal to the federal state death tax credit), October 20, 2026)
- Nevada (NRS 375A.100, October 20, 2026)
- New Hampshire (RSA 87:1 (estate tax equal to the federal state death tax credit); RSA 86 (legacy and succession tax) repealed by 2002, 232:14, II, eff. Jan. 1, 2003, October 20, 2026)
- New Mexico (NMSA 1978, § 7-7-1 et seq. (Estate Tax Act), October 20, 2026)
- North Carolina (N.C. Gen. Stat. §§ 105-32.1 to 105-32.8, repealed by S.L. 2013-316, s. 7(a); N.C. Gen. Stat. §§ 105-2 to 105-32 (inheritance tax), repealed by S.L. 1998-212, s. 29A.2(a), October 20, 2026)
- North Dakota (N.D.C.C. § 57-37.1-04, October 20, 2026)
- Ohio (Ohio Rev. Code 5731.21(A)(3) (House Bill 153, 129th General Assembly), October 20, 2026)
- Oklahoma (Laws 2006, 2nd Extraordinary Session, ch. 42, sec. 6 (repealing 68 O.S. 802 et seq.); 58 O.S. 635, October 20, 2026)
- South Carolina (S.C. Code 12-16-510 and 12-16-20, October 20, 2026)
- South Dakota (S.D. Const. art. XI, sec. 15; 2014 S.D. Sess. Laws ch. 59 (HB 1057, repealing SDCL ch. 10-40 and 10-40A), October 20, 2026)
- Tennessee (Tenn. Code Ann. 67-8-301 et seq., as amended by Public Chapter 1057 (2012), October 20, 2026)
- Texas (Tex. S.B. 752, 84th Leg., R.S. (2015) (repealing Tax Code ch. 211), October 20, 2026)
- Utah (Former Utah Code ch. 59-11 (repealed by H.B. 77, 2026 General Session, effective May 6, 2026, applying from January 1, 2026), October 20, 2026)
- Virginia (Va. Code 58.1-901 and 58.1-902, October 20, 2026)
- West Virginia (W. Va. Code 11-11-3 and 11-11-39, October 20, 2026)
- Wisconsin (Wis. Stat. 72.02, October 20, 2026)
- Wyoming (Wyo. Stat. 39-19-103 and 39-19-104, October 20, 2026)
Not verified yet
- Massachusetts: we haven't confirmed the rules against an official source, so we show no number. Check with the Massachusetts Department of Revenue (Mass. Gen. Laws ch. 65C).
Federal taxes after a death in 2026
Estate tax. For deaths in 2026, the federal estate tax applies only above $15 million (the basic exclusion amount), at up to 40%. The executor files Form 706 when the gross estate plus taxable gifts made during life is more than $15,000,000 for a death in 2026. Form 706 is due 9 months after the date of death. Form 4768 gives an automatic 6-month extension to file. It does not extend the time to pay, and interest runs from the original due date. A Form 706 filed on time also lets a surviving spouse keep the unused federal exemption (portability), whatever the estate's size. Estates under the filing threshold that missed it can still elect up to 5 years after the death (Rev. Proc. 2022-32). (IRS, Form 706 instructions)
The final Form 1040. The personal representative files the person's last Form 1040 for the year they died, writing "DECEASED", the name and the date of death across the top. A surviving spouse can often file it jointly. It is due April 15 of the year after the death (April 15, 2027 for a death in 2026). (IRS)
The estate's Form 1041. The estate files Form 1041 for any tax year in which it has gross income of $600 or more, such as interest, dividends or a sale, or has a nonresident alien beneficiary. It is due the 15th day of the 4th month after the end of the estate's tax year, which can be a calendar year or a fiscal year. Form 7004 gives an automatic 5.5-month extension. (Form 1041 instructions)
Step-up in basis. Heirs usually take inherited property at its value on the date of death, not what the person paid for it. If they sell soon after, there is often little or no capital gain to pay tax on. (26 U.S.C. § 1014, IRS)
Federal rules last verified October 20, 2026.
How this check works
The check compares the rough value of everything the person owned with each state's estate tax exemption, and the people who inherit with each state's inheritance tax classes. It looks at the state where the person lived and every state where they owned real estate, since those states can tax it too.
It can't see deductions, gifts made during life, debts or how each asset is titled, so the result says what may apply, not what the estate owes. It never says for certain that an estate does or doesn't owe tax.
Common questions
- Which states have an estate tax in 2026?
- Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Minnesota, New York, Oregon, Rhode Island, Vermont and Washington tax estates of people who die in 2026, each above its own exemption. The table on this page lists each exemption and top rate with its source. We haven't confirmed the rules for Massachusetts against an official source yet, so it isn't listed here; check with the state revenue department.
- Which states have an inheritance tax?
- Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. An inheritance tax is paid on what each person receives, and the rate depends on how they were related to the person who died. A surviving spouse pays none in any of them. Maryland has both an estate tax and an inheritance tax.
- What is the difference between an estate tax and an inheritance tax?
- An estate tax is figured on everything the person owned and paid by the estate before the heirs get their shares. An inheritance tax is figured on each heir's share, at a rate that depends on the relationship, and is usually paid out of that share.
- Does it matter where the heir lives?
- Usually not. The state the person who died lived in, and the states where they owned real estate, decide which state taxes apply. An heir in a state with an inheritance tax doesn't pay it on property from someone who lived and owned property elsewhere.
- What is the federal estate tax exemption for 2026?
- $15 million per person for deaths in 2026, after the 2025 federal tax law. Only estates over that amount owe federal estate tax, at up to 40%. A married couple can effectively double it when the surviving spouse keeps the unused exemption (portability), which takes a Form 706 filed after the first death.
- Why does the check ask for my email?
- ProbateUS asks for an email before showing the result. We store the email and the state you picked, not your other answers or the estate's value. EverSettled emails you only if you tick the separate box.
Read the state probate guides, or check whether the estate needs probate.