When are state estate and inheritance tax returns and payments due?
Key takeaway
State estate and inheritance tax deadlines depend on the state and tax type. Minnesota and Rhode Island estate tax returns and payment are due nine months after death. New Jersey inheritance tax returns, when required, and payments are due within eight months. Pennsylvania inheritance tax payment is due at death, with a separate delinquency point, while Iowa sets a deadline in the ninth month.
Estate tax deadlines vary by state
Minnesota estate tax returns and payment of the total tax owed are due nine months after the decedent's death.
Maryland estate tax payment is due nine months after death. A study describes Maryland estate tax returns and payment as due within nine months for residents and people who own Maryland real or tangible personal property.
Oregon returns and payment are due 12 months after death for deaths within the period covered by its guidance. An extension to file does not extend the time to pay.
Inheritance tax deadlines follow separate rules
Interest accrues at 10% annually on tax unpaid after that period.
Iowa inheritance tax returns and payment are due by the last day of the ninth month after the decedent's or life tenant's death.
Pennsylvania inheritance tax payment is due at death and becomes delinquent after nine months. Payment within three months qualifies for a 5% discount.
Kentucky permits a 5 percent discount when inheritance tax is paid within nine months of death.
Property and filing conditions affect the deadline
Maryland inheritance tax on probate property is due when the personal representative submits an Administration Account showing distribution to a taxable recipient. Payment accompanies that account.
Minnesota guidance states that a penalty is due for not paying by the regular payment due date. New Jersey guidance states that interest accrues on tax unpaid after its eight-month period.
Thresholds and rates change. Check the state's own current figures.