WV risk area
Tax exposure in West Virginia
State estate or inheritance tax rules and how they interact with federal thresholds.
West Virginia's estate tax is a pick-up tax tied to the federal state death tax credit, which was eliminated for deaths after January 1, 2005.
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
- West Virginia imposes estate tax only when a federal estate tax is payable, equal to the allowable federal state death tax credit.
- The federal government eliminated the state death tax credit for deaths after January 1, 2005, effectively eliminating West Virginia's estate tax.
- 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 West Virginia
- 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
West Virginia's estate tax is a pick-up tax tied to the federal state death tax credit, which was eliminated for deaths after January 1, 2005.
- West Virginia imposes estate tax only when a federal estate tax is payable, equal to the allowable federal state death tax credit.
- The federal government eliminated the state death tax credit for deaths after January 1, 2005, effectively eliminating West Virginia's estate tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
- https://code.wvlegislature.gov/11-11-3/
- https://www.wvlegislature.gov/joint/budget/revenue_sources/2013_digest_revenue.pdf
- 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 West Virginia.