State Estate and Inheritance Taxes (2026)
The dozen-plus states with a death tax, low state exemptions that catch modest estates, and planning for the federal/state gap.
What this guide covers
- A dozen-plus states plus D.C. tax estates, often with sub-federal exemptions; five states impose an inheritance tax.
- New York's cliff can tax the whole estate; many states lack portability, so credit-shelter/state-QTIP planning persists.
- Illinois amended its estate tax for 2026 deaths (graduated rates, non-portable, unindexed) — verify the enacted exclusion.
- Only Connecticut imposes a state gift tax, so lifetime gifting is a state-estate-tax tool elsewhere.
The full guide includes the detailed analysis, worked examples, statutory citations, and related resources below.
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Educational reference, not legal advice. Prepared for licensed professionals as general reference; not legal advice and no attorney-client relationship is created. Law varies by state and changes over time — verify transfer-tax figures and statutory citations against current primary authority. This resource was last updated 2026-07-31. Estateur is not a law firm.