{"country":{"id":1,"continentId":1,"continentName":"North America","continentSlug":"north-america","name":"United States","slug":"united-states","currencyCode":"USD","currencySymbol":"$","requiresRegion":true,"summary":"Federal estate tax with additional variation by state.","defaultMetaDescription":"Estimate US federal estate tax from your property, investments and cash. Choose a state, review tax coverage and see an illustrative beneficiary payout."},"regions":[{"id":100,"countryId":1,"countrySlug":"united-states","name":"Alabama","slug":"alabama","regionType":"state","summary":"Alabama has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":101,"countryId":1,"countrySlug":"united-states","name":"Alaska","slug":"alaska","regionType":"state","summary":"Alaska has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":102,"countryId":1,"countrySlug":"united-states","name":"Arizona","slug":"arizona","regionType":"state","summary":"Arizona has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":103,"countryId":1,"countrySlug":"united-states","name":"Arkansas","slug":"arkansas","regionType":"state","summary":"Arkansas has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":1,"countryId":1,"countrySlug":"united-states","name":"California","slug":"california","regionType":"state","summary":"California has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":105,"countryId":1,"countrySlug":"united-states","name":"Colorado","slug":"colorado","regionType":"state","summary":"Colorado has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":106,"countryId":1,"countrySlug":"united-states","name":"Connecticut","slug":"connecticut","regionType":"state","summary":"Connecticut charges a state estate tax. State rules can apply below the federal exclusion."},{"id":107,"countryId":1,"countrySlug":"united-states","name":"Delaware","slug":"delaware","regionType":"state","summary":"Delaware has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":108,"countryId":1,"countrySlug":"united-states","name":"District of Columbia","slug":"district-of-columbia","regionType":"state","summary":"District of Columbia charges a state estate tax. State rules can apply below the federal exclusion."},{"id":109,"countryId":1,"countrySlug":"united-states","name":"Florida","slug":"florida","regionType":"state","summary":"Florida has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":110,"countryId":1,"countrySlug":"united-states","name":"Georgia","slug":"georgia","regionType":"state","summary":"Georgia has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":111,"countryId":1,"countrySlug":"united-states","name":"Hawaii","slug":"hawaii","regionType":"state","summary":"Hawaii charges a state estate tax. State rules can apply below the federal exclusion."},{"id":112,"countryId":1,"countrySlug":"united-states","name":"Idaho","slug":"idaho","regionType":"state","summary":"Idaho has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":113,"countryId":1,"countrySlug":"united-states","name":"Illinois","slug":"illinois","regionType":"state","summary":"Illinois charges a state estate tax. State rules can apply below the federal exclusion."},{"id":114,"countryId":1,"countrySlug":"united-states","name":"Indiana","slug":"indiana","regionType":"state","summary":"Indiana has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":115,"countryId":1,"countrySlug":"united-states","name":"Iowa","slug":"iowa","regionType":"state","summary":"Iowa has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":116,"countryId":1,"countrySlug":"united-states","name":"Kansas","slug":"kansas","regionType":"state","summary":"Kansas has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":117,"countryId":1,"countrySlug":"united-states","name":"Kentucky","slug":"kentucky","regionType":"state","summary":"Kentucky charges inheritance tax based on the beneficiary relationship. The baseline assumes equal shares to adult children."},{"id":118,"countryId":1,"countrySlug":"united-states","name":"Louisiana","slug":"louisiana","regionType":"state","summary":"Louisiana has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":119,"countryId":1,"countrySlug":"united-states","name":"Maine","slug":"maine","regionType":"state","summary":"Maine charges a state estate tax. State rules can apply below the federal exclusion."},{"id":120,"countryId":1,"countrySlug":"united-states","name":"Maryland","slug":"maryland","regionType":"state","summary":"Maryland charges a state estate tax and an inheritance tax. State rules can apply below the federal exclusion."},{"id":121,"countryId":1,"countrySlug":"united-states","name":"Massachusetts","slug":"massachusetts","regionType":"state","summary":"Massachusetts charges a state estate tax. State rules can apply below the federal exclusion."},{"id":122,"countryId":1,"countrySlug":"united-states","name":"Michigan","slug":"michigan","regionType":"state","summary":"Michigan has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":123,"countryId":1,"countrySlug":"united-states","name":"Minnesota","slug":"minnesota","regionType":"state","summary":"Minnesota charges a state estate tax. State rules can apply below the federal exclusion."},{"id":124,"countryId":1,"countrySlug":"united-states","name":"Mississippi","slug":"mississippi","regionType":"state","summary":"Mississippi has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":125,"countryId":1,"countrySlug":"united-states","name":"Missouri","slug":"missouri","regionType":"state","summary":"Missouri has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":126,"countryId":1,"countrySlug":"united-states","name":"Montana","slug":"montana","regionType":"state","summary":"Montana has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":127,"countryId":1,"countrySlug":"united-states","name":"Nebraska","slug":"nebraska","regionType":"state","summary":"Nebraska charges inheritance tax based on the beneficiary relationship. The baseline assumes equal shares to adult children."},{"id":128,"countryId":1,"countrySlug":"united-states","name":"Nevada","slug":"nevada","regionType":"state","summary":"Nevada has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":129,"countryId":1,"countrySlug":"united-states","name":"New Hampshire","slug":"new-hampshire","regionType":"state","summary":"New Hampshire has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":130,"countryId":1,"countrySlug":"united-states","name":"New Jersey","slug":"new-jersey","regionType":"state","summary":"New Jersey charges inheritance tax based on the beneficiary relationship. The baseline assumes equal shares to adult children."},{"id":131,"countryId":1,"countrySlug":"united-states","name":"New Mexico","slug":"new-mexico","regionType":"state","summary":"New Mexico has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":2,"countryId":1,"countrySlug":"united-states","name":"New York","slug":"new-york","regionType":"state","summary":"New York charges a state estate tax. State rules can apply below the federal exclusion."},{"id":133,"countryId":1,"countrySlug":"united-states","name":"North Carolina","slug":"north-carolina","regionType":"state","summary":"North Carolina has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":134,"countryId":1,"countrySlug":"united-states","name":"North Dakota","slug":"north-dakota","regionType":"state","summary":"North Dakota has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":135,"countryId":1,"countrySlug":"united-states","name":"Ohio","slug":"ohio","regionType":"state","summary":"Ohio has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":136,"countryId":1,"countrySlug":"united-states","name":"Oklahoma","slug":"oklahoma","regionType":"state","summary":"Oklahoma has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":137,"countryId":1,"countrySlug":"united-states","name":"Oregon","slug":"oregon","regionType":"state","summary":"Oregon charges a state estate tax. State rules can apply below the federal exclusion."},{"id":138,"countryId":1,"countrySlug":"united-states","name":"Pennsylvania","slug":"pennsylvania","regionType":"state","summary":"Pennsylvania charges inheritance tax based on the beneficiary relationship. The baseline assumes equal shares to adult children."},{"id":139,"countryId":1,"countrySlug":"united-states","name":"Rhode Island","slug":"rhode-island","regionType":"state","summary":"Rhode Island charges a state estate tax. State rules can apply below the federal exclusion."},{"id":140,"countryId":1,"countrySlug":"united-states","name":"South Carolina","slug":"south-carolina","regionType":"state","summary":"South Carolina has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":141,"countryId":1,"countrySlug":"united-states","name":"South Dakota","slug":"south-dakota","regionType":"state","summary":"South Dakota has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":142,"countryId":1,"countrySlug":"united-states","name":"Tennessee","slug":"tennessee","regionType":"state","summary":"Tennessee has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":3,"countryId":1,"countrySlug":"united-states","name":"Texas","slug":"texas","regionType":"state","summary":"Texas has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":144,"countryId":1,"countrySlug":"united-states","name":"Utah","slug":"utah","regionType":"state","summary":"Utah has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":145,"countryId":1,"countrySlug":"united-states","name":"Vermont","slug":"vermont","regionType":"state","summary":"Vermont charges a state estate tax. State rules can apply below the federal exclusion."},{"id":146,"countryId":1,"countrySlug":"united-states","name":"Virginia","slug":"virginia","regionType":"state","summary":"Virginia has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":147,"countryId":1,"countrySlug":"united-states","name":"Washington","slug":"washington","regionType":"state","summary":"Washington charges a state estate tax. State rules can apply below the federal exclusion."},{"id":148,"countryId":1,"countrySlug":"united-states","name":"West Virginia","slug":"west-virginia","regionType":"state","summary":"West Virginia has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":149,"countryId":1,"countrySlug":"united-states","name":"Wisconsin","slug":"wisconsin","regionType":"state","summary":"Wisconsin has no separate state estate or inheritance tax. Federal estate tax may still apply."},{"id":150,"countryId":1,"countrySlug":"united-states","name":"Wyoming","slug":"wyoming","regionType":"state","summary":"Wyoming has no separate state estate or inheritance tax. Federal estate tax may still apply."}],"rules":{"base":{"id":1,"countryId":1,"regionId":null,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"Illustrative estimate only. Always verify with licensed local tax advisors.","effectiveFrom":"2026-01-01","model":{"kind":"us","note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Select a state to check local tax coverage.","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"reviewedOn":"2026-10-25"}},"alabama":{"id":26,"countryId":1,"regionId":100,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"alaska":{"id":27,"countryId":1,"regionId":101,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"arizona":{"id":28,"countryId":1,"regionId":102,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"arkansas":{"id":29,"countryId":1,"regionId":103,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"california":{"id":11,"countryId":1,"regionId":1,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://sco.ca.gov/ardtax_estate_tax.html"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"colorado":{"id":30,"countryId":1,"regionId":105,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"connecticut":{"id":31,"countryId":1,"regionId":106,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Includes the Connecticut 12% rate above $15 million and the $15 million state tax cap, assuming no prior taxable gifts or state tax paid.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Includes the Connecticut 12% rate above $15 million and the $15 million state tax cap, assuming no prior taxable gifts or state tax paid.","incomplete":false,"stateRate":0.12,"stateExemption":15000000,"stateCap":15000000}},"delaware":{"id":32,"countryId":1,"regionId":107,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"district-of-columbia":{"id":33,"countryId":1,"regionId":108,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: District of Columbia state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://otr.cfo.dc.gov/page/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: District of Columbia state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"florida":{"id":34,"countryId":1,"regionId":109,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"georgia":{"id":35,"countryId":1,"regionId":110,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"hawaii":{"id":36,"countryId":1,"regionId":111,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Hawaii state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://tax.hawaii.gov/geninfo/a2_b2_3est/"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Hawaii state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"idaho":{"id":37,"countryId":1,"regionId":112,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"illinois":{"id":38,"countryId":1,"regionId":113,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Illinois state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.illinoisattorneygeneral.gov/estates/"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Illinois state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"indiana":{"id":39,"countryId":1,"regionId":114,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"iowa":{"id":40,"countryId":1,"regionId":115,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"kansas":{"id":41,"countryId":1,"regionId":116,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"kentucky":{"id":42,"countryId":1,"regionId":117,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled."}},"louisiana":{"id":43,"countryId":1,"regionId":118,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"maine":{"id":44,"countryId":1,"regionId":119,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Maine state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Maine state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"maryland":{"id":45,"countryId":1,"regionId":120,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Maryland state estate tax and inheritance tax are excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.marylandcomptroller.gov/individuals/estate-inheritance-taxes.php"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Maryland state estate tax and inheritance tax are excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"massachusetts":{"id":46,"countryId":1,"regionId":121,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Massachusetts state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.mass.gov/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Massachusetts state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"michigan":{"id":47,"countryId":1,"regionId":122,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"minnesota":{"id":48,"countryId":1,"regionId":123,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Minnesota state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.revenue.state.mn.us/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Minnesota state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"mississippi":{"id":49,"countryId":1,"regionId":124,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"missouri":{"id":50,"countryId":1,"regionId":125,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"montana":{"id":51,"countryId":1,"regionId":126,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"nebraska":{"id":52,"countryId":1,"regionId":127,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled.","stateRate":0.01,"stateExemption":100000,"statePerBeneficiary":true}},"nevada":{"id":53,"countryId":1,"regionId":128,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"new-hampshire":{"id":54,"countryId":1,"regionId":129,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"new-jersey":{"id":55,"countryId":1,"regionId":130,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled."}},"new-mexico":{"id":56,"countryId":1,"regionId":131,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"new-york":{"id":12,"countryId":1,"regionId":2,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: New York state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.tax.ny.gov/pit/estate/etidx.htm"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: New York state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"north-carolina":{"id":57,"countryId":1,"regionId":133,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"north-dakota":{"id":58,"countryId":1,"regionId":134,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"ohio":{"id":59,"countryId":1,"regionId":135,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"oklahoma":{"id":60,"countryId":1,"regionId":136,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"oregon":{"id":61,"countryId":1,"regionId":137,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Oregon state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.oregon.gov/dor/programs/individuals/Pages/estate.aspx"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Oregon state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"pennsylvania":{"id":62,"countryId":1,"regionId":138,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/inheritancetax/documents/rev-584.pdf"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Assumes all recipients are adult children (age 22 or older), sharing equally. Spouse transfers and other relationship classes are not modelled.","stateRate":0.045}},"rhode-island":{"id":63,"countryId":1,"regionId":139,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Rhode Island state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://tax.ri.gov/tax-sections/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Rhode Island state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"south-carolina":{"id":64,"countryId":1,"regionId":140,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"south-dakota":{"id":65,"countryId":1,"regionId":141,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"tennessee":{"id":66,"countryId":1,"regionId":142,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"texas":{"id":13,"countryId":1,"regionId":3,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"utah":{"id":67,"countryId":1,"regionId":144,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"vermont":{"id":68,"countryId":1,"regionId":145,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Vermont state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://tax.vermont.gov/individuals/estate-and-gift-taxes"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Vermont state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"virginia":{"id":69,"countryId":1,"regionId":146,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"washington":{"id":70,"countryId":1,"regionId":147,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Washington state estate tax is excluded. The displayed amount is not a combined tax bill.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax","https://dor.wa.gov/taxes-rates/other-taxes/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion. Federal estimate only: Washington state estate tax is excluded. The displayed amount is not a combined tax bill.","incomplete":true}},"west-virginia":{"id":71,"countryId":1,"regionId":148,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"wisconsin":{"id":72,"countryId":1,"regionId":149,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}},"wyoming":{"id":73,"countryId":1,"regionId":150,"thresholdAmount":15000000,"taxRate":0.4,"dependantAllowance":0,"disclaimer":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion.","effectiveFrom":"2026-01-01","model":{"kind":"us","reviewedOn":"2026-10-25","sources":["https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"],"note":"2026 baseline for a US citizen or domiciled resident, with a $15 million unused exclusion, no prior taxable gifts, and no marital or charitable deductions. Nonresident noncitizens need a different model. Recipient count does not increase the federal exclusion."}}},"content":null,"url":"https://die.tax/country/united-states","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}