Editorial Policy
Sourcing Standards
All factual information published on EstateTaxByState.com must be sourced from official, reputable sources. We accept only the following source categories:
- IRS.gov — For all federal estate tax information
- Official state .gov websites — For state-specific tax rules, rates, and forms
- State statutes and administrative codes — For legal authority
- National Conference of State Legislatures (NCSL) — For comparative state data
- Tax Foundation — For research and analysis
Fact-Checking Process
Every data point published on this site, including exemption amounts, tax rates, filing deadlines, and agency names, is verified against official government sources. Each state page shows the date its figures were last verified and links to the source used. Figures are re-checked at least once a year, when the IRS and states publish new inflation adjustments, and whenever a state changes its law.
We do not publish speculative or unsourced claims. If a data point cannot be independently verified through an official source, we clearly state this and link to the most relevant official resource where readers can find the current information.
No Legal Advice
EstateTaxByState.com is an informational resource. Nothing on this website constitutes legal, tax, or financial advice. We always recommend that readers consult qualified professionals for advice specific to their situation.
Corrections
Tax laws change frequently. If you believe any information on this site is outdated or incorrect, we encourage you to let us know. We are committed to maintaining accuracy and will promptly investigate and correct any verified errors.
Independence
The site does not run display advertising. It may earn money from its own products (such as the Legacy Organizer) and, where clearly labelled, from referrals to professionals or services. Those relationships never change the figures or rules we publish; tax information is decided only by what official sources say.
Update Log
2026-10-17
- Federal: exemption updated to $15 million for 2026 under Public Law 119-21 (2025), which made the higher exemption permanent and indexes it from 2027. Removed references to a 2026 sunset. Annual gift exclusion is $19,000.
- Re-verified all 50 states and DC against state revenue departments. Corrected 2026 exemptions for Connecticut ($15M), DC ($4,988,400), Maine ($7.16M), New York ($7.35M), Rhode Island ($1,838,056) and Washington ($3M from July 1, 2026, with rates up to 20%), and Maine's top rate (12%, not 16%).
- Inheritance tax: added beneficiary classes, rates, deadlines and early-payment discounts for Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Iowa's inheritance tax is repealed for deaths on or after January 1, 2025.
- Every state page now shows the date its figures were verified and links to the official source used.
- Kentucky: nieces and nephews are now Class A (exempt) for deaths on or after January 1, 2026 (2026 Ky. Acts ch. 198). For deaths on or after July 1, 2026, the tax is due in 24 months and the 5% early-payment discount applies within 14 months (2026 Ky. Acts ch. 161). Stepchildren added to Class A.
- Pennsylvania: noted the 0% rate for a child aged 21 or younger inheriting from a parent, and that a child's spouse is a lineal heir (4.5%). Maryland: a share of $1,000 or less is untaxed, but a larger share is taxed in full; stepparents are exempt. Nebraska: first cousins fall in the remote-relative class (11%), not 15%.