Where did you move from?

Florida has no estate tax and no inheritance tax. Some of the states people leave do, and they can still reach property left behind, or most of the estate of someone who never fully moved.

Zacharia Frey PLLC practices Florida law. What these pages say about other states is our understanding of their rules as they affect a Florida resident's plan, from the official sources each page lists. It is general information, not legal advice about another state's law; for that, consult a lawyer licensed there.

• New YorkEstate taxEstate tax with a cliff, and the most active domicile audits of any state.
• New JerseyInheritance taxNo estate tax since 2018, but an inheritance tax on gifts to anyone outside the immediate family.
• PennsylvaniaInheritance taxInheritance tax on transfers to children and others, starting from the first dollar.
• MassachusettsEstate taxEstate tax with a $2 million exemption that is not indexed or portable.
• ConnecticutEstate taxEstate and gift tax with an exemption tied to the federal amount.
• IllinoisEstate taxEstate tax on estates over $4 million, not indexed for inflation.
• MinnesotaEstate taxEstate tax on estates over $3 million, with a three-year look-back on gifts.
• OhioNo death taxNo estate or inheritance tax. The questions are documents and property, not tax.
• MichiganNo death taxNo estate or inheritance tax. The questions are documents and property, not tax.
• MarylandEstate and inheritance taxThe only state with both an estate tax and an inheritance tax.
• CaliforniaNo death taxNo death tax, but community property rules and Proposition 19 follow California property.
• VirginiaNo death taxNo estate tax for deaths since July 1, 2007, and no inheritance tax.
• WisconsinNo death taxNo death tax, but Wisconsin is a marital property state.
• IndianaNo death taxNo estate or inheritance tax since 2013. The questions are documents and property, not tax.

Moved from somewhere else? The review covers every state. Call and tell us where your plan was written.