Reviewed when state-law sections change or a state guide is refreshed.
State statutes and codes
Used for intestacy order, elective share rules, guardianship authority, probate administration, and small-estate procedures.
Data sources
Source snapshot for EstateRiskIQ state-law guides
EstateRiskIQ uses public statutes, state revenue guidance, probate court materials, and federal tax references to explain estate outcomes by state. The goal is plain-language education, not legal advice.
Source snapshot
Last targeted review: September 6, 2026
Targeted review of federal estate tax filing source freshness and state estate/inheritance tax tracker values for 2026.
Annual baseline in January or February 2027, with ad hoc updates for major state-law or tax changes.
Source hierarchy
Official sources control when they are available
State statutes, state tax agencies, and court materials are the controlling references for state-specific outcomes. Secondary explainers are used only to cross-check broad context or improve readability.
Reviewed annually for indexed thresholds and when new forms publish.
State revenue and tax agencies
Used for estate tax thresholds, inheritance tax status, filing requirements, rates, and state-specific forms.
Reviewed when court forms, thresholds, or self-help guidance changes.
Probate courts and court help centers
Used for practical probate process, filing location, small-estate procedures, and guardianship court process.
Reviewed annually after IRS inflation adjustments publish.
Federal tax background
Used only for high-level federal estate tax context. State pages still prioritize the state-law source for state outcomes.
Used as secondary context, not as the controlling source.
Background explainers
Used to cross-check broad tax lists or plain-language summaries. Official statutes, revenue agencies, and courts control when they are available.
September 2026 change log
Targeted freshness checks
National estate tax tracker
Added a crawlable 50-state table for state estate tax and inheritance tax exposure, with state tax-guide links and official-source links for states with listed exposure.
IRS Form 706 current revision
IRS forms listings show the Instructions for Form 706 as revised July 2026 and posted September 2, 2026.
Federal estate tax
IRS materials confirm a $15,000,000 federal basic exclusion amount for estates of decedents dying during 2026.
Washington split-year estate tax rule
Washington has a split 2026 rule: $3,076,000 before July 1 and $3,000,000 on or after July 1, with the post-July 1 top rate returning to 20%.
State estate tax thresholds
Spot checks confirmed current official values for Connecticut, Maine, Minnesota, New York, and Rhode Island.
Minnesota forms
Minnesota's filing threshold remains $3,000,000 for deaths from 2020 forward; newer 2026 form materials are now included as source support.
Research boundary
What this source page does and does not do
This page explains the source posture behind EstateRiskIQ. It does not certify that every statute, form, or court practice is current for a specific matter. EstateRiskIQ is educational and should be used as a starting point for understanding state-law defaults.