Inheritance Tax Waiver Information

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Inheritance Tax Waiver Information

State Requirements for Inheritance Tax Waivers
Offices Issuing Inheritance Tax Waivers

States Requirements for Inheritance Tax Waiver *

* States and their corresponding requirements concerning issuance of inheritance tax waivers may change. U.S. Bank makes no assertion as to the accuracy or completeness of the list. You should contact the applicable tax agency located in your state for further guidance.

Requirements from the decedent's state of legal residence at the time of their death apply.

Alabama	Not required for securities.
Alaska	Not required.
Arizona	Required if estate value is $625,000 or more.
Arkansas	Not required.
California	Required if the decedent was a legal resident of California who died before June 9, 1982.
Colorado	Not required.
Connecticut	Required if the decedent was a legal resident of Connecticut. Not required if transfer is to surviving spouse.
Delaware	Required if decedent died before 1987.
District of Columbia	Not required.
Florida	Not required.
Georgia	Not required.
Hawaii	Required if decedent was a legal resident of Hawaii who died before July 1, 1983 and the security is of a corporation incorporated in Hawaii.
Idaho	Not required.
Illinois	Required if the decedent was a legal resident of Illinois who died before January 1, 1983.
Indiana	Required if the decedent was a legal resident of Indiana. Not required if transfer is to surviving spouse.
Iowa	Required if the decedent was a legal resident of Iowa, the security is of a corporation incorporated in Iowa, and the estate was not probated.
Kansas	Not required.
Kentucky	Not required.
Louisiana	Required if the decedent was a legal resident of Louisiana and the security is of a corporation incorporated in Louisiana. Not required if probate or court order states tax has been paid.
Maine	Not required.
Maryland	Not required.
Massachusetts	Not required.
Michigan	Required if decedent was a legal resident who died before October 1, 1993.
Minnesota	Required if decedent was a legal resident who died before January 1, 1980.
Mississippi	Not required.
Missouri	Required if the decedent died before January 1, 1981. Includes revocable and irrevocable trust accounts.
Montana	Required is the decedent was a legal resident of Montana.
Nebraska	Not required.
Nevada	Not required.
New Hampshire	Required if the decedent was a legal resident and the security is of a corporation incorporated in New Hampshire.
New Jersey	Required if the decedent was a legal resident of New Jersey and the security is of a corporation incorporated in New Jersey. Affidavit of waiver should be used in the following situations: When the transfer is to the surviving spouse and the death occurred after July 1, 1987. When the transfer is to a beneficiary who is a relative and the death occurred after July 1, 1988.
New Mexico	Not required.
New York	Required if the decedent was a legal resident who died before July 1, 1978, and the value of the securities is $2,000.00 or more. Required if the decedent died after July 1, 1978, and the value of the securities is over $30,000.00. Not required if registration is Joint Tenant and transfer is to surviving spouse.
North Carolina	Required if death occurred before January 1, 1998.
North Dakota	Not required.
Ohio	Required if the decedent was a legal resident of Ohio. Not required if transfer is to surviving spouse.
Oklahoma	Required if the decedent was a legal resident of Oklahoma. Not required if transfer is to surviving spouse and death occurred after November 1, 1984.
Oregon	Required if decedent was a legal resident of Oregon who died on or before January 1, 1987.
Pennsylvania	Not required if death occurred before December 13, 1982.
Puerto Rico	Required if the decedent was a legal resident of Puerto Rico.
Rhode Island	Required for corporations located within Rhode Island. Includes trust accounts. Not required for legal residents or corporations outside of Rhode Island.
South Carolina	Not required.
South Dakota	Required if the decedent was a legal resident of South Dakota. Not required if death occurred after July 4, 1983, and registration is Joint Tenant and transfer is to surviving spouse.
Tennessee	Required if the decedent was a legal resident. Not required for transfer to spouse, Tenant by Entirety, or Joint Tenant.
Texas	Required if death occurred before September 1, 1981.
Utah	Not required.
Vermont	Not required.
Virginia	Required if the decedent was a legal resident who died before January 1, 1980.
Washington	Required if the decedent was a legal resident who died before January 1, 1982.
West Virginia	Required if the decedent was a legal resident who died before July 1, 1985.
Wisconsin	Required if the decedent was a legal resident who died on or before January 2, 1992.
Wyoming	Not required.

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Offices Issuing Inheritance Tax Waivers *

* The following list of state agencies that issue inheritance tax waivers and their corresponding addresses and agency names may change. U.S. Bank makes no assertion as to the accuracy or completeness of the list.

Alabama:	State Dept. of Revenue Estate Tax Section, Rm. 4209 P.O. Box 327440 Montgomery, AL 36132
Alaska:	Dept. of Revenue P.O. Box 110420 Juneau, AK 99811-0420
Arizona:	Arizona Dept. of Revenue Estate Tax Office 1600 West Monroe Phoenix, AZ 85007
Arkansas:	Dept. of Finance and Administration Estate Tax P.O. Box 3628 Little Rock, AR 72203
California:	State Controller P.O. Box 942850 Sacramento, CA 94250-5880
Colorado:	Estate Tax Section Dept. of Revenue State Capitol Annex 1375 Sherman Street Denver, CO 80261
Connecticut:	Dept. of Revenue Services Inheritance Tax Division P.O. Box 2972 Hartford, CT 06104-2972
Delaware:	Secretary of Finance 10th Floor 820 N. French Street Wilmington, DE 19801
District of Columbia:	Dept. of Finance and Revenue P.O. Box 556 Washington DC 20044
Florida:	Dept. of Revenue 5050 W. Tennessee St. Building K Tallahassee, FL 32399-0100
Georgia:	Georgia Dept. of Revenue Trust and Estate Section P.O. Box 38467 Atlanta, GA 30334
Hawaii:	Dept. of Taxation Estate Tax Section P.O. Box 259 Honolulu, HI 96809
Idaho:	State Tax Commission Estate Tax Division P.O. Box 36 Boise, ID 83722
Illinois:	Cook, DuPage, Lake or McHenry Counties: Attorney General of Illinois 100 W. Randolph, 13th floor Chicago, IL 60601
	All other counties: Attorney General of Illinois Springfield, IL 62706
Indiana:	Residents should apply to their Assessor of County of residence
Iowa:	Dept. of Revenue and Finance P.O. Box 10457 Des Moines, IA 50306
Kansas:	Dept. of Revenue State Office Building P.O. Box 12002 Topeka, KS 66612-2002
Kentucky:	Inheritance and Estate Tax Section Div. of Compliance and Taxpayer Assistance, Revenue Cabinet Frankfort, KY 40620
Louisiana:	Dept. of Revenue P.O. Box 201 Baton Rouge, LA 70821
Maine:	State Tax Division Inheritance Section Bureau of Taxation Augusta, ME 04333
Maryland:	Comptroller of Treasury, Revenue Admin. Division, Estate Tax Unit P.O. Box 828 Annapolis, MD 21404-0828
Massachusetts:	Dept. of Revenue Estate Tax Unit P.O. Box 7023 Boston, MA 02204
Michigan:	Admin. Inheritance Tax Division Michigan Dept. of Treasury Treasury Building Lansing, MI 48922
Minnesota:	Dept. of Revenue Estate and Fiduciary Unit 10 River Park Plaza Mail Station 5170 St. Paul, MN 55146-5170
Mississippi:	State Tax Commission Miscellaneous Tax Division P.O. Box 1033 Jackson, MI 39215
Missouri:	State Dept. of Revenue Estate Tax Unit P.O. Box 27 Jefferson City, MO 65105-0027
Montana:	Dept. of Revenue Mitchell Building Inheritance Tax Section Helena, MT 59620
Nebraska:	Inheritance tax administered by counties
Nevada:	Dept. of Taxation Capitol Complex 1550 E. College Pkwy. Carson City, NV 89706
New Hampshire:	Dept. of Revenue Admin. Estate and Legacy Section P.O. Box 457 Concord, NH 03302-0457
New Jersey:	Transfer Inheritance Tax Branch CN 249 Trenton, NJ 08646
New Mexico:	Taxation and Revenue Dept. Admin. Resolution and Services Bureau Estate Tax P.O. Box 25123 Santa Fe, NM 87504-5123
New York:	NY State of Taxation and Finance Estate Tax Section P.O. Box 5556 New York, NY 10087
North Carolina:	Dept. of Revenue Inheritance and Estate Tax Waiver P.O. Box 29504 Raleigh, NC 27626-0504
North Dakota:	Office of State Tax Commissioner Estate Tax Section State Capitol 600 E. Boulevard Ave. Bismarck, ND 58505-0599
Ohio:	Dept. of Taxation Estate Tax Division 1880 E. Dublin Granville Rd. #200 Columbus, OH 43229-3529
Oklahoma:	Tax Commission Estate Tax Division 2501 Lincoln Blvd. Oklahoma City, OK 73194
Oregon:	Dept. of Revenue Estate Audit Section P.O. Box 14110 Salem, OR 97309
Pennsylvania:	Dept. of Revenue Bureau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601
Puerto Rico:	Departamento de Hacienda Edificio Intendente Ramirez Apartado 2503 San Juan, PR 00902
Rhode Island:	Division of Taxation Inheritance and Gift Tax 1 Capitol Hill Providence, RI 02908-5800
South Carolina:	Dept. of Revenue and Taxation Office Services Division Estate Tax Section Columbia, SC 29214-0061
South Dakota:	Dept. of Revenue Inheritance Tax 700 Governors Dr. Pierre, SD 57501
Tennessee:	Dept. of Revenue Field Audit Division 500 Deadrick St. Nashville, TN 37242
Texas:	Comptroller's Office P.O. Box 13528 Austin, TX 78711
Utah:	State Tax Commission Inheritance Tax 210 N. 1950 West Salt Lake City, UT 84134
Vermont:	Supervisor of Inheritance Taxes Dept. of Taxation Montpelier, VT 05602
Virginia:	Dept. of Taxation Office of Taxpayer Services P.O. Box 1880 Richmond, VA 23282
Washington:	Dept. of Revenue Estate Tax Section P.O. Box 448 Olympia, WA 98507-0448
West Virginia:	Dept. of Tax and Revenue Special Audit and Estate Unit Internal Auditing Division P.O. Box 1923 Charleston, WV 25327
Wisconsin:	Dept. of Revenue Audit Bureau P.O. Box 8904 Madison, WI 53708-8904
Wyoming:	Estate Tax Administrator 122 West 25th St. Herscher Building Cheyenne, WY 82002-0110

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