DE risk area
Tax exposure in Delaware
State estate or inheritance tax rules and how they interact with federal thresholds.
Delaware's estate tax was repealed for deaths on or after January 1, 2018.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- Delaware's Estate Tax chapter is repealed effective January 1, 2018.
- Delaware estate tax returns are not required for deaths on or after January 1, 2018.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Questions to consider
Questions this risk area helps you evaluate in Delaware
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Delaware's estate tax was repealed for deaths on or after January 1, 2018.
- Delaware's Estate Tax chapter is repealed effective January 1, 2018.
- Delaware estate tax returns are not required for deaths on or after January 1, 2018.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
- https://delcode.delaware.gov/title30/c015/
- https://revenue.delaware.gov/prior-year-personal-income-tax-forms/2018-2019-personal-income-tax-forms/
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Delaware.