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Inheritance Tax
Frequently Asked Questions

No Texas inheritance tax is due on estates with date of death on or after January 1, 2005.
What is the requirement for filing the Inheritance Tax Return?
As of the dates of death shown below, state and federal returns must be filed regardless of tax owed if the value of the gross estate equals or exceeds the amount shown:
Effective Date Gross Estate Value
September 1, 1983 $275,000.00
January 1, 1984 $325,000.00
January 1, 1985 $400,000.00
January 1, 1986 $500,000.00
January 1, 1987 $600,000.00
January 1, 1998 $625,000.00
January 1, 1999 $650,000.00
January 1, 2000 $675,000.00
January 1, 2002 $1,000,000.00
January 1, 2004 $1,500,000.00
How can I apply for an extension to file the inheritance tax return and/or pay the inheritance tax?
The estate may request an extension of time to file the Texas Inheritance Tax Return and/or pay the Texas Inheritance Tax if the estate is requesting the same extension from the Internal Revenue Service. The estate must send us a copy of the Federal Extension Form 4768, a written request for an extension from the Comptroller, along with the applicable payment that may be due. This request must be postmarked on or before the original due date.
Extension requests are not applicable on dates of death on or after January 1, 2005.
What is the due date for an Inheritance Tax Return?
A Texas Inheritance Tax Return must be filed with the Comptroller, along with any tax due, no later than nine months from the date of death, unless the Comptroller's office approves an extension of time to file and/or pay.
No return is due on dates of death on or after January 1, 2005.
Where can I get a Taxpayer ID number for an Estate or Trust?
These numbers are issued by the Internal Revenue Service. The toll-free number for the IRS is (800) 829-1040.
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