Preparation of State Level Estate Tax Returns
Author: Klaralee R. Charlton
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Beyond federal estate tax liability, eighteen states impose estate or inheritance taxes, creating additional filing obligations and tax liability for certain estates. Even if a client’s gross estate falls below the federal exemption, state-level estate tax returns may still be required based on residency or property ownership in a taxing state.
This course provides a comprehensive overview of state-level estate and inheritance tax systems, including key differences in taxation methods across jurisdictions. Participants will learn how to navigate filing requirements, perform essential tax calculations, and accurately prepare state estate tax returns.
Designed for practitioners with a basic understanding of gift and estate tax, this course equips professionals with the knowledge needed to efficiently manage state estate tax compliance for their clients.
Publication Date: November 2025
Designed For
Attorneys, CPAs, and Enrolled Agents.
Topics Covered
- Review of Federal Estate Tax
- History of State Level Estate Tax
- Survey of State Level Estate Tax
- Survey of State Level Inheritance Tax
- States and Portability
- Return Preparation and Planning
Learning Objectives
- Explain the estate and inheritance tax methods used by the states that impose these taxes on residents and property owners
- Explain how to compare state-level estate tax calculations to federal estate tax rules to identify key differences
- Determine when an estate is subject to state estate or inheritance tax reporting requirements
- Explain how to apply proper reporting techniques for preparing state-level estate tax returns
- Determine strategies to minimize state estate tax liabilities for affected clients
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of state level estate tax returns.
Advance Preparation
None
