Inheritance tax rules vary widely across the United States.
Most states do not impose a separate inheritance tax, while a small number still tax certain beneficiaries who receive money or property after someone dies.
Whether tax is due often depends on the state, the relationship to the deceased, and the value inherited.
Use this state-by-state guide to find your page and learn whether your state has an inheritance tax.
State Inheritance Tax Pages
Tax on Inheritance in Alabama
Alabama does not impose a state inheritance tax.
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Tax on Inheritance in Alaska
No inheritance tax and no state estate tax.
Tax on Inheritance in Arizona
Arizona has no state inheritance tax.
Tax on Inheritance in Arkansas
Arkansas does not tax inheritances.
Tax on Inheritance in California
No state inheritance tax for beneficiaries.
Tax on Inheritance in Colorado
Colorado has no inheritance tax.
Tax on Inheritance in Connecticut
No inheritance tax, though estate tax rules may apply separately.
Tax on Inheritance in Delaware
Delaware does not impose an inheritance tax.
Tax on Inheritance in Florida
Florida has no state inheritance tax.
Tax on Inheritance in Georgia
Georgia does not tax inheritances.
Tax on Inheritance in Hawaii
No inheritance tax for heirs.
Tax on Inheritance in Idaho
Idaho has no state inheritance tax.
Tax on Inheritance in Illinois
Illinois does not impose an inheritance tax.
Tax on Inheritance in Indiana
Indiana repealed its inheritance tax.
Tax on Inheritance in Iowa
Iowa phased out its inheritance tax for recent deaths.
Tax on Inheritance in Kansas
Kansas has no inheritance tax.
Tax on Inheritance in Kentucky
Kentucky is one of the few states that still imposes an inheritance tax.
Tax on Inheritance in Louisiana
Louisiana does not tax inheritances.
Tax on Inheritance in Maine
No state inheritance tax for beneficiaries.
Tax on Inheritance in Maryland
Maryland still imposes an inheritance tax in certain cases.
Tax on Inheritance in Massachusetts
Massachusetts has no inheritance tax.
Tax on Inheritance in Michigan
Michigan does not impose an inheritance tax.
Tax on Inheritance in Minnesota
No inheritance tax for heirs.
Tax on Inheritance in Mississippi
Mississippi has no inheritance tax.
Tax on Inheritance in Missouri
Missouri does not tax inheritances.
Tax on Inheritance in Montana
Montana has no inheritance tax.
Tax on Inheritance in Nebraska
Nebraska still imposes an inheritance tax on some beneficiaries.
Tax on Inheritance in Nevada
Nevada has no inheritance tax.
Tax on Inheritance in New Hampshire
No state inheritance tax.
Tax on Inheritance in New Jersey
New Jersey still has an inheritance tax for some heirs.
Tax on Inheritance in New Mexico
New Mexico does not impose an inheritance tax.
Tax on Inheritance in New York
No inheritance tax for beneficiaries.
Tax on Inheritance in North Carolina
North Carolina has no state inheritance tax.
Tax on Inheritance in North Dakota
No inheritance tax applies.
Tax on Inheritance in Ohio
Ohio does not tax inheritances.
Tax on Inheritance in Oklahoma
Oklahoma has no inheritance tax.
Tax on Inheritance in Oregon
No state inheritance tax for heirs.
Tax on Inheritance in Pennsylvania
Pennsylvania still imposes an inheritance tax depending on the relationship.
Tax on Inheritance in Rhode Island
Rhode Island has no inheritance tax.
Tax on Inheritance in South Carolina
South Carolina does not tax inheritances.
Tax on Inheritance in South Dakota
No inheritance tax in South Dakota.
Tax on Inheritance in Tennessee
Tennessee does not impose an inheritance tax.
Tax on Inheritance in Texas
Texas has no state inheritance tax.
Tax on Inheritance in Utah
Utah does not tax inheritances.
Tax on Inheritance in Vermont
No inheritance tax for beneficiaries.
Tax on Inheritance in Virginia
Virginia has no inheritance tax.
Tax on Inheritance in Washington
Washington does not tax inheritances directly.
Tax on Inheritance in West Virginia
No current inheritance tax.
Tax on Inheritance in Wisconsin
Wisconsin does not impose an inheritance tax.
Tax on Inheritance in Wyoming
Wyoming has no state inheritance tax.
States That Still Have Inheritance Tax
A small number of states still impose an inheritance tax in some form:
- Kentucky
- Maryland
- Nebraska
- New Jersey
- Pennsylvania
Most other states do not tax inheritances directly.
Electronic Filing Recommendation💻
- Keep copies of probate records, valuations, and transfer documents
- Review whether the estate must file any federal tax returns
- Track income earned by inherited assets after transfer
- Consider professional guidance for large estates or complex assets
Summary
Tax on inheritance, state by state, can vary significantly. Most states do not impose an inheritance tax, but a few still do.
Use the links above to find your state page and understand the rules that may apply to your inheritance.
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