Cara Menghitung State Inheritance Tax

learn.whatIsHeading

A state inheritance tax calculator determines whether beneficiaries owe tax on their inherited assets. Only six states levy an inheritance tax: Iowa (repealed after 2024), Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Tax rates depend on the beneficiary’s relationship to the deceased.

Rumus

IA

Inherited Amount ($) — Total value of the inheritance received

EX

Class Exemption ($) — Exemption based on relationship to the deceased

R

Tax Rate (%) — Rate based on relationship class (0–18%)

Panduan Langkah demi Langkah

1. 1Determine which state’s inheritance tax applies (state where the deceased resided)
2. 2Classify the beneficiary: Class A (spouse/child), Class B (sibling/child-in-law), Class C (other)
3. 3Apply the exemption for that relationship class
4. 4Calculate tax at the rate for the relationship class (0–18% depending on state and class)

Contoh Terpecahkan

Kesalahan Umum yang Harus Dihindari

• ✕Confusing inheritance tax (paid by beneficiary) with estate tax (paid by estate)
• ✕Not knowing that spouses and charities are exempt in all six inheritance tax states
• ✕Forgetting that Maryland has both an estate tax AND an inheritance tax

Pertanyaan yang sering diajukan