The requirement to file and pay federal estate tax will depend upon the value of your father’s estate for estate tax purposes and the year of his death. Your father’s estate for estate tax purposes will include his real estate, bank and brokerage accounts, retirement accounts, life insurance, cars, furniture, etc. If your father passed away in 2019, you are required to file a federal estate tax return and potentially pay estate taxes if his estate for estate tax purposes (including adjusted taxable gifts made during his lifetime) exceeded $11,000,000. The Virginia Estate Tax was repealed for decedent’s dying after July 1, 2007. You will have to file and potentially pay income taxes on income earned by your father’s estate if the estate’s income exceeds $600 during the estate’s taxable year.