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Due Date and Tax Rates

Due Date

The inheritance tax is due nine months after death of the decedent. An automatic extension of up to one year will be granted, provided one of the following is attached to the return filed on or before the extended due date:

Tax Rates

The net estate, less the applicable exemption (see the Exemption page), is taxed at the following rates:

First $40,000 5.5%
Next $40,000 - $240,000 6.5%
Next $240,000 - $440,000 7.5%
$440,000 and over 9.5%