State Estate and Inheritance Tax Calculator

12 jurisdictions levy an estate tax (paid by the estate): CT, HI, IL, ME, MD, MA, MN, NY, OR, RI, VT, WA, plus DC. 6 levy an inheritance tax (paid by the beneficiary): IA (phasing out by 2025), KY, MD, NE, NJ, PA. Maryland uniquely has BOTH. Most other states have neither. Thresholds vary widely - MA and OR start at $2M and $1M, while NY starts at ~$7.16M.

No - each state sets its own threshold and they're generally much lower than federal. MA $2M, OR $1M, WA $2.193M, CT $13.6M (matches federal), NY $7.16M, IL $4M. This creates a frequent problem: estates that owe ZERO federal tax can still owe significant state tax. Connecticut is the only state with a meaningful gift tax that mirrors federal.

Estate tax is paid BY the estate before assets are distributed (calculated on total value). Inheritance tax is paid BY each beneficiary based on what they receive AND their relationship. Spouses are typically exempt from inheritance tax; children pay low rates (NJ 0% for Class A); siblings and unrelated parties pay higher rates (NJ 11-16% for Class C/D). Maryland levies both.

Generally yes, but only if you establish true domicile (driver's license, voter registration, primary home, time spent) and own no real estate in a taxing state. Real property is taxed where it sits - a FL resident with a NY co-op may still owe NY estate tax on that property. States like NY and MA aggressively audit "moved-to-FL" residency changes.