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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 if decedent died after 12/31/04; required if decedent died on or before 12/31/04 and was a resident of Alabama.
Alaska Not required.
Arizona Not required.
Arkansas Not required.
California Not required.
Colorado Not required.
Connecticut Not required.
Delaware Not required.
District of
Columbia
Not required.
Florida Not required.
Georgia Not required.
Hawaii Required if the decedent was a legal resident of Hawaii who died before July 1, 1983; required if decedent died before 7/1/83 and was a legal resident of Hawaii 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 and was a legal resident of Illinois; not required if decedent died on or after 1/1/83.
Indiana Required if the decedent was a legal resident of Indiana. Not required for transfer to surviving spouse.
Iowa Not required.
Kansas Not required.
Kentucky Not required.
Louisiana Not required.
Maine Not required.
Maryland Not required.
Massachusetts Not required.
Michigan Not required.
Minnesota Not required.
Mississippi Not required.
Missouri Required if the decedent died before January 1, 1981and was a legal resident of Missouri. Not required if decedent died on or after 1/1/81. Includes revocable and irrevocable trust accounts. Not required if assets were held jointly with Rights of Survivorship, except for transfer of joint property of decedents who died prior to 8/13/74.
Montana Required if the decedent was a legal resident of Montana. Not required if decedent died on or after 1/1/01 and was a legal resident of Montana.
Nebraska Not required by the state. Please check the county of residence.
Nevada Not required.
New Hampshire Not required.
New Jersey Required if (1) the decedent was a legal resident of New Jersey, and (2) the security is a corporation incorporated in New Jersey. In lieu of waiver, an affidavit and self executing waiver may be used in the following situations: (1) when the decedent died on or after 7/1/88 for transfers to a surviving spouse, parent, grandparent, child or children (including legally adopted children), or the issue of any child including legally adopted children by joint ownership or the decedent's will and (2) when the decedent died on or after 7/10/04 for a transfer to a surviving domestic partner by joint ownership or the decedent's will.
New Mexico Not required.
New York Not required if the decedent died on or before February 1, 2000: waiver is required for assets belonging to or jointly owned with decedent if decedent died before 2/1/00 and was a resident of New York and assets valued over $30,000.00 as of the date of the transfer request (valuation to include the aggregate amount of securities presented or the total amount of securities owned by decedent for a single issuer) but no waiver is required if security is held in the name of decedent and decedent's surviving spouse as tenants by the entirety or joint tenants WROS and is transferred to the surviving spouse.
North Carolina Not required.
North Dakota Not required if decedent died on or after 8/1/97.
Ohio Required if the decedent was a legal resident of Ohio. Not required for transfer to surviving spouse either through the estate or by joint tenancy or for assets valued at $25,000.00 or less as of the decedent's date of death.
Oklahoma Not required if decedent died on or after 1/1/10. May be required if decedent died prior to 1/1/10 and was a legal resident of Oklahoma. Please contact the OK Tax Commission for assistance in determining when required.
Oregon Not required.
Pennsylvania Waiver only required if shares are registered in TOD. POD or other type of beneficiary designated registration (where shares go directly to the beneficiary at death of owner and beneficiary is not a surviving spouse).
Puerto Rico Required if the decedent was a legal resident of Puerto Rico. For non residents of Puerto Rico, may be required.
Rhode Island Required for corporations located within Rhode Island. Waiver required for legal residents.
South Carolina Not required.
South Dakota Not required if decedent died on or after July 1, 2001.
Tennessee Required if the decedent was a legal resident. Includes trust accounts. Not required for transfer to surviving spouse, Tenant by Entirety, or Joint Tenant.
Texas Not required.
Utah Not required.
Vermont Not required.
Virginia Not required.
Washington Not required.
West Virginia Not required if the decedent died on or after July 1, 1985; required if decedent died prior to 7/1/85 and was a legal resident of West Virginia.
Wisconsin Required if the decedent was a legal resident who died on or before January 2, 1992. Includes trust accounts.
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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