State laws vary, but generally any estate which pays a federal estate tax must also file a state estate or death tax form and pay the state death tax. This amount is paid by the estate to the state in which the deceased lived. For details, contact your state tax department, for which a telephone listing can be found in the government section of your telephone directory. State Inheritance Taxes. Again, state requirements vary.
Some states charge no inheritance tax and others levy one percent or more.
For more information, contact your state tax department. The federal and state income taxes of the deceased are due for the year of death. The taxes are due on the normal filing date of the following year, unless an extension is requested. The spouse of the deceased may file a joint return for the year of death. A spouse with dependent children may file jointly for two additional years.