If you die and leave your assets to your beneficiaries, the federal government imposes an estate tax. Many assets can indeed fall under this category, including real estate, but exceptions include gifts to a charity or anything left to a U.S. citizen spouse. The actual estate tax is only imposed on those whose estates exceed a certain amount. For 2022, that threshold will be $12.06 million for individuals and double for married couples at $24.12 million.