Lots More Information

Related HowStuffWorks Articles

• How Property Taxes Work
• How Income Tax Audits Work 
• How Tax Brackets Work
• How Tax Shelters Work
• How Income Taxes Work
• How Capital Gains Tax Works

More Great Links

• Pennsylvania Department of Revenue - Inheritance Tax
• Oregon Department of Revenue - Inheritance Tax
• An Introduction to the Iowa Inheritance Tax
• Internal Revenue Service - Estate Tax
• State-by-state guide to inheritance tax waivers

Sources:

• 1-800-PROBATE. "Federal Inheritance Tax." http://www.1800probate.com/resources/federal-inheritance-tax.html (Accessed 4/27/08)
• Ebeling, Ashlea. "The Estate Tax Turkey.'" Forbes. http://www.forbes.com/businessinthebeltway/2007/11/20/buffett-tax-estate-
  biz-wash-cz_ae_1121beltway.html (Accessed 4/27/08)
• FindLaw. "State Laws: Estate Taxes." http://estate.findlaw.com/estate-
  planning/estate-planning-law/estate-planning-law-state-taxes.html (4/27/08)
• Indiana Department of Revenue. "IC 6-4.1-1-3 Classes of transferees defined; adopted child as natural child." http://www.in.gov/legislative/ic/code/title6/ar4.1/ch1.html (Accessed 4/27/08)
• Indiana Department of Revenue. "IC 6-4.1-5-1 Tax rates; transfers to Classes A, B, and C transferees." http://www.in.gov/legislative/ic/code/title6/ar4.1/ch5.html (Accessed 4/27/08)
• Indiana Department of Revenue. "Indiana Inheritance Tax Information." http://www.in.gov/dor/individual/inheritance.html (Accessed 4/27/08)
• Investopedia. "Estate Tax." http://www.investopedia.com/terms/e/estatetax.asp (Accessed 4/27/08)
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• Investopedia. "Pick-Up Tax." http://www.investopedia.com/terms/p/pickuptax.asp (Accessed 4/27/08)
• Iowa Department of Revenue. "An Introduction to Iowa Inheritance Tax." http://www.iowa.gov/tax/educate/78517.html (Accessed 4/27/08)
• IRS. "Estate Tax." http://www.irs.gov/businesses/small/article/0,,id=164871,00.html (Accessed 4/27/08)
• IRS. "Gift Taxes." http://www.irs.gov/newsroom/article/0,,id=107815,00.html (Accessed 4/27/08)
• IRS. "Instructions for Form 706." http://www.irs.gov/instructions/i706/ch02.html#d0e1005 (Accessed 4/27/08)
• IRS. "United States Estate (and Generation-Skipping Transfer) Tax Return." http://www.irs.gov/pub/irs-pdf/f706.pdf (Accessed 4/27/08)
• Law Offices of Robert Clofine. "Pennsylvania Inheritance Tax." http://www.estateattorney.com/pa1500.htm (Accessed 4/27/08)
• McGuireWoods LLP. "2008 State Death Tax Chart." http://www.mcguirewoods.com/news-resources/publications/taxation/state_
  death_tax_chart.pdf (Accessed 4/27/08)
• Reis, Dianne. "How can I save estate taxes?" http://www.willsandprobate.com/FAQ/estate-tax.htm (Accessed 4/27/08)
• Reis, Dianne. "What's the difference between an inheritance tax and an estate tax?" http://www.willsandprobate.com/FAQ/inheritance-estate.htm (Accessed 4/27/08)
• Retirement Living Information Center. "Taxes by State." http://www.retirementliving.com/RLtaxes.html (Accessed 4/27/08)
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• Stemmerman, Julia. Personal communication. 10/12/2007.