Are there state inheritance or estate taxes?

This is not a substitute for legal advice. An attorney must be consulted.

ALABAMA

Only for estates required to file a federal estate tax return does there apply any type of state death tax. The state tax equals the state death tax credit allowed on the federal return, and therefore does not create an additional tax. Ala. Code Sec. 40-15-2. In other words, a portion of the tax that would otherwise be payable to the federal government is payable to the state.

ALASKA

Only for estates required to file federal estate tax return does there apply any type of state death tax. The state tax equals the state death tax credit allowed on the federal return, and therefore does not create an additional tax. (Section 43.31.011). In other words, a portion of the tax that would otherwise be payable to the Federal Government is payable to the state. In the case where the decedent also owes death taxes to other states, a credit against the Alaska tax based on a proportional formula is computed.

ARIZONA

Only for states required to file a federal estate tax return does there apply any type of state death tax. The state tax equals the state death tax credit allowed on the federal return, and therefore does not create an additional tax. (Section 42-1521) In other words, a portion of the tax that would otherwise be payable to the Federal Government is payable to the state. If the decedent also paid death taxes to any other state, these state taxes may be a credit against the amount owed to Arizona. There is a computation based upon a ratio using the value of property taxed in other states. (42-1521)

ARKANSAS

Only for estates required to file a federal estate tax return does there apply any type of state death tax. The state tax equals the state death tax credit allowed on the federal return and, therefore, it does not create an additional tax. (Section 26-59-106) In other wo...

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