State estate and inheritance tax
Key takeaway
Start a multistate estate review with a map of the property, a history of domicile and a list of prior gifts. Then use the guides below to examine the relevant state's death tax, marital elections, trust income and property ownership questions separately.
Other states differ. A rule labeled with one state's name should be read as that state's example, rather than a national rule.
Research notice: Based on primary sources linked below. Core authorities include Maryland Tax General §§7-202 and 7-309, Washington RCW Chapter 83.100 and Minnesota Chapter 291. The Minnesota source flags a later amendment to §291.005. Use the amended text when reviewing definitions or property location rules. Use official state figures and forms for the applicable death or gift date. Ask an estate attorney or CPA to confirm an election, filing decision, deadline or tax calculation before acting.
What the topic covers
The guides cover estate tax versus inheritance tax, lifetime gifts, property in several states and planning at the first spouse's death. They also introduce state connections to trust income and questions about marital property classification after a move.
For a useful first meeting, separate the questions: What property is involved? Where was it located? Who owned it? What domicile history and prior elections need review? Put deeds, entity records, prior returns and marital property agreements beside the asset list, rather than relying on an address alone.
Questions owners ask
Owners ask whether nonprobate assets count, whether an unused state exclusion can pass to a spouse and whether a lien needs attention before a property transaction. Executors ask about return and payment timing. Trustees ask about beneficiary residence, business income and the consequences of a move.
Use the New York and Massachusetts comparison guide to examine their credit and threshold provisions. Bring the death date and proposed filing figures to that review.
How the pieces connect
In Maryland, Tax General §7-309(a) preserves the state estate tax for decedents dying after the effective date of a congressional act repealing or reducing the federal state death tax credit, continuing the state provisions in force before that act as if the federal credit had not been repealed or reduced.
Keep a separate worksheet for each jurisdiction, and distinguish the estate tax calculation, inheritance tax exemptions, marital elections and trust income questions. Include any federal return in the records packet, alongside state returns and election attachments.
For a married couple, bring both spouses' prior estate planning files and any deceased spouse's returns. For a property owner, bring the deed and the entity's ownership records together. For a trustee, gather the trust instrument, administration locations, distribution history and income source information.
Who meets this topic
Business owners and real estate investors can use this hub to organize a review when their homes, land, businesses or records span several states. Spouses can use it before a move or a first death planning meeting. Executors and trustees can use the question cards to identify which official forms and professional advice to request.
Begin with the checklist if the facts are scattered among family members and advisers. Record unknowns explicitly, especially missing prior elections, uncertain ownership percentages and incomplete domicile histories. A short list of unresolved facts makes the next conversation more productive.