Note:

This calculator computes the federal estate tax liability prior to any applicable state death tax credits. There are two ways the state death taxes enter into the calculation.

1. Your state has a death tax: your estate will pay a certain amount to the state. This amount is then subtracted from your Federal estate tax liability.

2. Your state does not have a death tax: in this case, you pay the full amount on your Federal estate tax return.

Either way, you pay the same total amount.