Many states impose state-specific taxes on the transfer of wealth at death. A properly prepared estate plan in a state that imposes a state estate tax or state inheritance tax requires counsel to consider numerous issues, including the interplay between the federal and state estate and transfer taxes.

This Toolkit contains resources for each state that currently imposes a state estate tax or a state inheritance tax to assist counsel in properly addressing state transfer tax issues for their clients. This Toolkit also contains resources for states that previously had an estate tax but recently repealed that tax. The resources include charts for each state that imposes a state estate tax with current exemption amounts and tax rates and links to additional resources where applicable.

For more information about the federal estate tax see Practice Note, Federal Estate Tax, Federal Estate, Gift, and GST Tax Figures Chart, and Federal Estate, Gift, and GST Tax Terminology Chart.