The Estate Guide does not flag Alabama for a separate estate or inheritance tax in 2026. Alabama is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Alaska for a separate estate or inheritance tax in 2026. Alaska permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Elective mechanism; not automatic
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Elective community property requires an agreement or qualifying trust; it is not automatic for all married residents.
- Self-settled trust, trustee nexus, fraudulent-transfer, and home-state conflict rules require multistate advice.
- Remote property and family geography can affect probate administration and fiduciary practicality.
The Estate Guide does not flag Arizona for a separate estate or inheritance tax in 2026. Arizona is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- ARS 14-3971 permits a personal-property affidavit after 30 days when qualifying personal property does not exceed $200,000, and a real-property affidavit after six months when qualifying Arizona real property net of liens does not exceed $300,000, subject to all statutory conditions.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Arkansas for a separate estate or inheritance tax in 2026. Arkansas is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag California for a separate estate or inheritance tax in 2026. California is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- For deaths on or after April 1, 2025, California Courts lists $208,850 for the general personal-property/small-estate procedure, $750,000 for a petition involving the decedent's main California home, and $69,625 for the separate small-real-property procedure. The next scheduled inflation adjustment is April 1, 2028.
- Trace community and separate property before changing title or funding a trust.
- A revocable trust avoids probate only for properly coordinated property.
- California trust income-tax nexus can remain relevant even when another state is named as situs.
The Estate Guide does not flag Colorado for a separate estate or inheritance tax in 2026. Colorado is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Connecticut as having a separate estate-tax system for 2026. Connecticut is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $15,000,000; 12% of the taxable amount above the applicable exclusion
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Under C.G.S. §45a-273, an affidavit procedure may apply when the decedent owned no Connecticut real property solely and solely owned personal property does not exceed $40,000. The statute identifies eligible filers and interacts with the 30-day filing rule in §45a-275.
- Use the current-year Department of Revenue Services forms and instructions; amounts change.
- Connecticut taxable gifts can affect later estate-tax computation.
- Probate-court filing and state tax administration are related but distinct workstreams.
The Estate Guide does not flag Delaware for a separate estate or inheritance tax in 2026. Delaware is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- A Delaware clause alone does not establish tax residence, court jurisdiction, or effective administration.
- Directed roles should allocate duties and information rather than rely on labels.
- Compare trustee quality, fees, court access, home-state public policy, and tax—not just statutory duration.
The Estate Guide flags District of Columbia as having a separate estate-tax system for 2026. District of Columbia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $4,988,400; 11.2% to 16% under the 2026 D-76 table
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Florida for a separate estate or inheritance tax in 2026. Florida is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Summary administration may be available if the estate subject to administration, less property exempt from creditor claims, does not exceed $75,000, or if the decedent has been dead more than two years. A testate decedent's will must not direct formal administration.
- Homestead devise, creditor, and tax rules can limit otherwise routine trust or deed planning.
- Domicile is supported by facts, not a declaration alone.
- Review older powers and trusts after becoming a Florida resident.
The Estate Guide does not flag Georgia for a separate estate or inheritance tax in 2026. Georgia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Hawaii as having a separate estate-tax system for 2026. Hawaii is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $5,490,000 under current statute; 10% to 20%
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Idaho for a separate estate or inheritance tax in 2026. Idaho is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Illinois as having a separate estate-tax system for 2026. Illinois is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $4,000,000 taxable-estate threshold; Use the official 2026 interrelated estate-tax calculator; not a simple bracket range
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- A small-estate affidavit under 755 ILCS 5/25-1 may be used for qualifying personal property not exceeding $150,000, excluding registered motor vehicles, when no letters are outstanding and no petition for letters is contemplated or pending; every statutory affidavit condition must be met.
- Model Illinois exposure independently and use current Attorney General materials.
- Marital and family-trust funding formulas should account for both state and federal systems.
- Illinois real estate can create state administration and tax questions for nonresidents.
The Estate Guide does not flag Indiana for a separate estate or inheritance tax in 2026. Indiana is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Iowa for a separate estate or inheritance tax in 2026. Iowa is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Kansas for a separate estate or inheritance tax in 2026. Kansas is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Kentucky as having an inheritance-tax system for 2026. Kentucky is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- Yes — Class A family is exempt; Class B is 4% to 16% after a $1,000 exemption; Class C is 6% to 16% after a $500 exemption
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Louisiana for a separate estate or inheritance tax in 2026. Louisiana is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Maine as having a separate estate-tax system for 2026. Maine is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $7,160,000; 8%, 10%, and 12% brackets
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Maryland as having a separate estate-tax system and an inheritance-tax system for 2026. Maryland is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $5,000,000 applicable exclusion; Legacy state-death-tax-credit computation, capped at 16%; verify the current worksheet
- 继承税
- Yes — 10% for nonexempt transfers; broad statutory family and entity exemptions apply
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- A Maryland small estate generally means probate property valued at $50,000 or less, or $100,000 or less if the surviving spouse is the sole legatee or heir. Value is fair market value less secured debt, and Title 5, Subtitle 6 supplies the procedure.
- Estate tax and inheritance tax use different bases, exemptions, administrators, and beneficiary concepts.
- The Register of Wills handles inheritance-tax functions while the Comptroller administers estate tax.
- Beneficiary relationship and asset location can matter even below federal estate-tax filing levels.
The Estate Guide flags Massachusetts as having a separate estate-tax system for 2026. Massachusetts is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $2,000,000 gross-estate filing threshold; 0.8% to 16%; revised computation applies after August 1, 2025
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Voluntary administration under G.L. c.190B, §3-1201 generally requires a Massachusetts resident decedent, entirely personal property not exceeding $25,000 excluding one motor vehicle, a 30-day wait, and no pending personal-representative petition.
- Do not substitute the federal filing threshold for the Massachusetts analysis.
- Real and tangible property can create issues for nonresident estates.
- Trust funding, portability, QTIP, and basis tradeoffs should be modeled together.
The Estate Guide does not flag Michigan for a separate estate or inheritance tax in 2026. Michigan is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Minnesota as having a separate estate-tax system for 2026. Minnesota is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $3,000,000; 13% to 16%
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Minn. Stat. §524.3-1201 permits a personal-property affidavit after 30 days when the net probate estate does not exceed $75,000, no real property is involved, and no personal representative application or petition is pending or granted.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Mississippi for a separate estate or inheritance tax in 2026. Mississippi is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Missouri for a separate estate or inheritance tax in 2026. Missouri is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Montana for a separate estate or inheritance tax in 2026. Montana is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Nebraska as having an inheritance-tax system for 2026. Nebraska is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- Yes — Spouse exempt; close relatives 1% after $100,000; specified extended family 11% after $40,000; others 15% after $25,000
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Nevada for a separate estate or inheritance tax in 2026. Nevada is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- Current NRS 146 distinguishes procedures: court set-aside may apply to an estate not exceeding $150,000; a personal-property affidavit generally requires 40 days and no Nevada real property, with a $150,000 cap for a surviving spouse and $25,000 for another claimant. Motor vehicles are excluded from the affidavit value cap under the statute.
- Community-property classification and trust situs are separate questions.
- A Nevada trustee or clause does not automatically eliminate another state's income tax or public policy.
- Protection claims depend on timing, solvency, administration, and conflict-of-laws facts.
The Estate Guide does not flag New Hampshire for a separate estate or inheritance tax in 2026. New Hampshire is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags New Jersey as having an inheritance-tax system for 2026. New Jersey is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- Yes — Classes A and E are exempt; Class C is 11% to 16% after $25,000; Class D is 15% to 16% with a special under-$500 rule
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- For an intestate estate with no administration, a surviving spouse, civil-union partner, or domestic partner may use the statutory procedure when total real and personal assets do not exceed $50,000. If none exists, one heir may act with written consent of the remaining heirs when the estate does not exceed $20,000.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag New Mexico for a separate estate or inheritance tax in 2026. New Mexico is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags New York as having a separate estate-tax system for 2026. New York is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $7,350,000 basic exclusion amount; 3.06% to 16%; the applicable credit phases out near the exclusion
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Voluntary administration under SCPA article 13 is available when personal property is $50,000 or less. Sole-name real property prevents use of the small-estate proceeding; jointly held real property does not by itself do so.
- Use current Department of Taxation and Finance materials for the applicable date of death.
- Domicile disputes can turn on a pattern of facts across homes and relationships.
- Trust residency and source income can matter even when an out-of-state trustee is used.
The Estate Guide does not flag North Carolina for a separate estate or inheritance tax in 2026. North Carolina is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag North Dakota for a separate estate or inheritance tax in 2026. North Dakota is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Ohio for a separate estate or inheritance tax in 2026. Ohio is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Oklahoma for a separate estate or inheritance tax in 2026. Oklahoma is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Oregon as having a separate estate-tax system for 2026. Oregon is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $1,000,000 gross-estate filing threshold; 10% to 16%
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- A simple estate may include no more than $75,000 of personal property other than manufactured homes and no more than $200,000 combined real property and manufactured homes. ORS 114.515 generally requires a 30-day wait and the statutory affidavit and notice process.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Pennsylvania as having an inheritance-tax system for 2026. Pennsylvania is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- Yes — 0% for a surviving spouse and certain young-child-to-parent transfers; 4.5% for direct descendants; 12% for siblings; 15% for other heirs
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Under 20 Pa.C.S. §3102, the Orphans' Court may order distribution of personal property when the gross estate does not exceed $50,000, excluding real estate and specified §3101 payments. Owning real estate does not itself bar relief for qualifying personal property.
- Relationship classes and asset exemptions require current Department of Revenue guidance.
- The county Register of Wills plays a central filing role.
- Lifetime transfers, jointly owned property, and nonresident real estate require specific review.
The Estate Guide flags Rhode Island as having a separate estate-tax system for 2026. Rhode Island is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $1,838,056 credit-derived taxable threshold; 0.8% to 16%
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag South Carolina for a separate estate or inheritance tax in 2026. South Carolina is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag South Dakota for a separate estate or inheritance tax in 2026. South Dakota permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Elective mechanism; not automatic
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Situs requires real trustee and administration facts, not a recital alone.
- Elective spousal property is not automatic statewide community property.
- Home-state tax, creditor, family-law, and beneficiary-rights rules remain part of the analysis.
The Estate Guide does not flag Tennessee for a separate estate or inheritance tax in 2026. Tennessee permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Elective mechanism; not automatic
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Texas for a separate estate or inheritance tax in 2026. Texas is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- For an intestate estate, a small-estate affidavit may be filed after 30 days if no personal representative is pending or appointed and estate assets excluding homestead and exempt property do not exceed $75,000. The affidavit must satisfy Estates Code chapter 205 and receive judicial approval.
- Classify and trace separate and community property before changing title.
- Homestead rights can affect occupancy, devise, creditor, and trust-funding choices.
- Independent administration can streamline probate but still requires valid authority and notices.
The Estate Guide does not flag Utah for a separate estate or inheritance tax in 2026. Utah is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Vermont as having a separate estate-tax system for 2026. Vermont is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $5,000,000 under 2026 Act 164; 16%
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Virginia for a separate estate or inheritance tax in 2026. Virginia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide flags Washington as having a separate estate-tax system for 2026. Washington is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- Yes — $3,076,000 for deaths January 1–June 30; $3,000,000 for deaths July 1–December 31; 10% to 35% before July 1; 10% to 20% on or after July 1
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- $100,000 maximum net probate personal property under RCW 11.62.010; wait 40 days, no personal representative may be pending or appointed, and debts plus funeral expenses must be paid or provided for. Real property is not collected through this affidavit.
- Use the Department of Revenue page for the decedent's exact date of death and current forms.
- Community-property agreements can have broad transfer effects and should not be treated as a generic probate shortcut.
- Washington estate-tax planning must be modeled separately from federal tax and portability.
The Estate Guide does not flag West Virginia for a separate estate or inheritance tax in 2026. West Virginia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Wisconsin for a separate estate or inheritance tax in 2026. Wisconsin is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- Yes — general community-property jurisdiction
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- Verify current will and power-of-attorney execution rules.
- Check probate options and any county-specific procedure.
- Review property outside the state and any trust with an out-of-state trustee.
The Estate Guide does not flag Wyoming for a separate estate or inheritance tax in 2026. Wyoming is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.
- 州遗产税
- No separate state estate tax flagged for 2026
- 继承税
- No separate state inheritance tax flagged for 2026
- 夫妻共同财产制
- No general community-property system
- 小额遗产门槛
- Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.
- A Wyoming entity and a Wyoming trust solve different ownership and fiduciary questions.
- Evaluate actual trustee administration, home-state tax, and court jurisdiction.
- Protection depends on timing, solvency, transfer purpose, and the law a court ultimately applies.
