Alabama

Rules of Intestacy

• Surviving spouse:
  • No surviving issue or parent: 100 percent of estate.
  • No surviving issue but surviving parents: First $100,000 plus ½ of the remaining estate balance.
  • With issue that are all also the issue of the surviving spouse: First $50,000 plus ½ of the remaining estate balance with the remainder distributed equally among the issue.
  • With issue that aren’t all issue of the surviving spouse: ½ of the estate with the remaining ½ distributed equally among the issue.
• No surviving spouse (or portion not distributed to surviving spouse):
  • With issue: Estate distributes equally among the same degree of kinship. With unequal degrees of kinship, those of more remote degree take by right of representation.
  • No issue but surviving parents: Parents share equally.

For further levels of descent and distribution, see state intestacy statute.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact the Alabama Department of Revenue, 50 North Ripley St., Montgomery, AL 36132; Phone: 334-242-1034; Website: www.ador.state.al.us for further information.

Alaska

Rules of Intestacy

• Surviving spouse:
  • No surviving descendant or parent of the decedent, or all descendants of decedent are also descendants of surviving spouse and no other descendants of surviving spouse survive decedent: All the estate.
  • No descendants but a surviving parent: First $200,000 plus ¾ of the remaining estate with remainder distributed equally among parents.
  • All the decedent’s surviving descendants are also descendants of the surviving spouse, and the surviving spouse has one or more surviving descendants who are not descendants of the decedent: First $150,000 plus ½ of the remaining estate with the remainder of the estate to decedent’s descendants by representation.
  • If one or more of the decedent’s surviving descendants are not descendants of the surviving spouse: First $100,000 plus ½ of the remaining estate with the remainder of the estate to decedent’s descendants by right of representation.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama, but substitute “descendant” for “issue” wherever it appears in this regard.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact the Alaska Tax Division, 550 West Seventh Avenue Suite 500, Anchorage, AK 99501-3555; Phone: 907-269-6620; Website: www.tax.alaska.gov for further information.

Arizona

Rules of Intestacy

Note: The intestate estate consists of 100 percent of separate property and 50 percent of community property.

• Surviving spouse:
  • No surviving issue or all surviving issue are also issue of surviving spouse: 100 percent of estate.
  • Surviving issue and one or more aren’t issue of surviving spouse: 50 percent of separate property with no interest in decedent’s 50 percent of community property.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama, but substitute “descendant” for “issue” wherever it appears in this regard.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact the Estate Tax Office, Arizona Department of Revenue, 1600 West Monroe, Phoenix, AZ 85007-2650; Phone: 602-255-3381; Website: www.azdor.gov for further information.

Arkansas

Rules of Intestacy

Estate distributes first to the decedent’s children and their descendants.

• Surviving spouse:
  • No descendants and married more than 3 years: 100 percent of estate.
  • No descendants and married less than 3 years: 50 percent of estate with remainder to surviving parents, equally, or all remainder to the survivor. Or, if no parents surviving, to decedent’s brothers and sisters, in equal shares, with the descendants of any deceased brother or sister to take his or her share.
  • Note: Surviving spouse also has rights to certain interests in property similar to dower and curtesy.
• No surviving descendants or spouse: To surviving parents equally, or all to the survivor.
• Should no other heir be found: The remaining portion of the estate distributes to surviving spouse even if marriage is of less than 3 years. If spouse is deceased, estate distributes to deceased spouse’s heirs.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact the Office of State Revenue Administration, P.O. Box 1272, Little Rock, AR 72203; Phone: 501-682-7089; Website: http://www.dfa.arkansas.gov for further information.

California

Rules of Intestacy

Regarding community and quasi-community property:

• Surviving spouse: ½ of decedent’s share of community property and ½ of decedent’s share of quasi-community property.
• Regarding separate property:
• Either surviving spouse or domestic partner:
  • If no surviving issue, parent, brother, sister, or issue of a deceased brother or sister: 100 percent of intestate estate.
  • With only one child or the issue of one deceased child: ½ of intestate estate.
  • If no issue but a parent or parents or their issue or the issue of either of them: ½ of intestate estate.
  • If decedent leaves more than one child, one child and the issue of one or more deceased children, or issue of two or more deceased children: 1⁄3 of intestate estate.
• No surviving spouse or domestic partner (or portion not distributed to surviving spouse or domestic partner):
  • To the issue of the decedent, the issue taking equally if they are all of the same degree of kinship to the decedent, but if of unequal degree those of more remote degree take by right of representation.
  • If no surviving issue, to the decedent’s parent or parents equally.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact the California State Controller’s Office, P.O. Box 942850, Sacramento, CA 94250-5872; Phone: 916-445-2636; Website: www.sco.ca.gov for further information.

Colorado

Rules of Intestacy

• Surviving spouse:
  • No descendant or parent of decedent or all decedent’s surviving descendants are also descendants of the surviving spouse and there are no other descendants of the surviving spouse who survive decedent: All the estate.
  • No descendant but a surviving parent: First $200,000, plus ¾ of balance of the estate.
  • If all decedent’s surviving descendants are also descendants of the surviving spouse, and the surviving spouse has one or more surviving descendants who aren’t descendants of decedent or if one or more of decedent’s surviving descendants aren’t descendants of decedent’s surviving spouse, and all such surviving descendants who are children of decedent are adults: First $100,000 plus ½ of any balance of intestate estate.
  • If one or more of decedent’s surviving descendants are not descendants of decedent’s surviving spouse, and if one or more of such descendants who are children of decedent are minors: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described there.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return is required. For decedents dying prior to January 1, 2005, contact the Colorado Department of Revenue, 1375 Sherman St., Denver, CO 80261; Phone: 303-238-7378; Website: www.colorado.gov/revenue for further information.

Connecticut

Rules of Intestacy

• Surviving spouse:
  • No surviving issue or parents: All the estate.
  • No issue but surviving parents: First $100,000 plus ¾ of the balance.
  • With issue, all being issue of the surviving spouse: First $100,000 plus ½ of the balance of estate.
  • With issue, and one or more aren’t issue of surviving spouse: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse):
  • To the issue of decedent.
  • No issue, to decedent’s parent or parents equally, but none to any parent who has abandoned decedent as a minor child and continued such abandonment until the time of death of such child.

State Estate Taxes: Decedents dying on or after January 1, 2011, and having estates of $2 million or more are subject to tax. Estates over $2 million are taxed on full value of estate, including first $2 million. As of April 23, 2009, Connecticut treats parties in a same-sex marriage in the same manner as parties in a heterosexual marriage for purposes of state estate and gift taxes. File Form CT-706/709 with Department of Revenue Services, State of Connecticut, P.O. Box 2978, Hartford, CT 06104-2978; Phone: 860-297-5962; Website: www.ct.gov/DRS.

Delaware

Rules of Intestacy

• Surviving spouse:
  • No surviving issue or parents: All the estate.
  • No surviving issue but survived by a parent or parents or with surviving issue all being issue of the surviving spouse: First $50,000 of the intestate personal estate, plus ½ of the balance of the personal estate, plus a life estate in the real estate.
  • If there are surviving issue, one or more of whom are not issue of the surviving spouse: ½ of the personal estate, plus a life estate in the real estate.
• No surviving spouse (or portion not distributed to surviving spouse):
  • To the issue of decedent: Per stirpes.
  • No surviving issue: To the parent or parents equally.

State Estate Taxes: There was no Delaware estate tax between January 1, 2005, and June 30, 2009. Delaware reinstituted the estate tax for estates of decedents dying after June 30, 2009, and before July 1, 2013. For 2013, estates with a total value of $5.25 million are subject to tax. Contact the Division of Revenue, Thomas Collins Building, 540 S. Dupont Hwy, Dover, DE 19901; Phone: 302-577-8214; Website: www.revenue.delaware.gov for further info.

District of Columbia

Rules of Intestacy

• Surviving spouse or domestic partner:
  • No surviving issue or parent: 100 percent of estate.
  • With issue that is also issue of the surviving spouse or domestic partner and there is no other descendant of the surviving spouse or domestic partner: 2⁄3 of any balance of the estate.
  • No issue but surviving parent or parents: ¾ of any balance of estate.
  • If all decedent’s surviving descendants are also descendants of the surviving spouse or domestic partner and the surviving spouse or domestic partner has one or more descendants who are not descendants of decedent or if one or more of decedent’s issue are not issue of the surviving spouse or domestic partner: ½ of estate.
• No surviving spouse or domestic partner (or portion not distributed to surviving spouse or domestic partner):
  • To decedent’s surviving children and the descendants of any deceased child, by right of representation.
  • If no surviving child or descendant, equally to father and mother, or survivor.

State Estate Taxes: File Form D-76 or D-76EZ if the gross estate is more than $1 million with the Office of Tax and Revenue, Audit Division, Estate Tax Unit, P.O. Box 556, Washington, DC 20044-0556; Phone: 202-727-4829; Website: www.otr.cfo.dc.gov.

Florida

Rules of Intestacy (Effective as of October, 2011)

• Surviving spouse:
  • No surviving lineal descendant: All the estate.
  • With surviving lineal descendants, all of whom are also lineal descendants of the surviving spouse: All the estate.
  • With surviving lineal descendants, one or more of whom are not lineal descendants of the surviving spouse: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse):
  • To decedent’s surviving children and the descendants of any deceased child, by right of representation.
  • To the lineal descendants of decedent, per stirpes, or, if none, to decedent’s father and mother equally, or the survivor.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. A personal representative must file Form DR-312, Affidavit of No Florida Estate Tax Due When Federal Return Is Not Required, or Form DR-313, Affidavit of No Florida Tax Due When Federal Return is Required, to remove Florida’s automatic estate tax lien. For decedents dying prior to January 1, 2005, contact Florida Department of Revenue, 5050 West Tennessee Street, Tallahassee, FL 32399-0100; Phone: 800-352-3671; Website: www.myflorida.com/dor for further information.

Georgia

Rules of Intestacy

• Surviving spouse:
  • No descendants: All the estate.
  • With descendants: If decedent is survived by any child or other descendant, the spouse shall share equally with the children, with the descendants of any deceased child taking that child’s share per stirpes; provided that the spouse’s portion shall not be less than a 1⁄3 share.
• No surviving spouse (or portion not distributed to surviving spouse):
  • With descendants: Estate distributes equally to decedent’s children and descendants of any deceased child, with descendants of deceased child taking per stirpes.
  • No descendants: Surviving parents of decedent share estate equally.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Georgia Department of Revenue, 1800 Century Center Blvd., Room 8300, Atlanta, GA 30345-3205; Phone: 404-417-4477; Website: www.etax.dor.ga.gov for further information.

Hawaii

Rules of Intestacy

• Surviving spouse or reciprocal beneficiary:
  • The entire intestate estate if no surviving descendant or parent of decedent, or if all of decedent’s descendants are also descendants of surviving spouse or reciprocal beneficiary (including a partner in a civil union) and no other descendant of surviving spouse or reciprocal beneficiary survives.
  • The first $200,000 plus ¾ of any balance of intestate estate if no descendant survives but a parent survives.
  • The first $150,000 plus ½ of any balance of intestate estate if all descendants of decedent are also descendants of surviving spouse or reciprocal beneficiary and surviving spouse or reciprocal beneficiary has one or more surviving descendants who are not descendants of decedent.
  • The first $100,000 plus ½ of any balance of intestate estate if one or more of decedent’s surviving descendants are not descendants of surviving spouse or reciprocal beneficiary.
• No surviving spouse (or portion not distributed to surviving spouse):
  • With descendants: To decedent’s descendants by right of representation.
  • No descendants: Surviving parents of decedent share estate equally.

State Estate Taxes: For estates of decedents dying in 2012, a Hawaii estate tax report must be filed if the estate is more than $3.5 million. For estates of decedents dying after December 31, 2012, the exemption amount is the same as the federal estate tax exemption amount. Effective January 1, 2012, provisions that previously applied to a husband and wife in a legal marital relationship, including the availability of a marital deduction, apply to partners in a civil union. Contact Taxpayer Services Branch, P.O. Box 259, Honolulu, HI 96809-0259; Phone: 800-222-3229; Website: www.hawaii.gov/tax for further information.

Idaho

Rules of Intestacy

• Surviving spouse:
  • No issue or surviving parents: 100 percent of separate property and decedent’s 50 percent of community property.
  • With issue or no issue and surviving parents: 50 percent of separate property and decedent’s 50 percent of community property.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Idaho State Tax Commission, P.O. Box 36, Boise, ID 83722-0410; Phone: 800-972-7660; Website: www.tax.idaho.gov for further information.

Illinois

Rules of Intestacy

• Surviving spouse:
  • No descendants: All the estate.
  • With descendants: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse):
  • With descendants: To decedent’s descendants, per stirpes.
  • No descendants: To the parents, brothers, and sisters of decedent in equal parts, allowing to the surviving parent if one is dead a double portion and to the descendants of a deceased brother or sister per stirpes the portion which the deceased brother or sister would have taken if living.

State Estate Taxes: For decedents with a date of death after December 31, 2005, and an estate exceeding $4 million in 2013, file Form 700, along with a federal Form 706, payment of all taxes, penalty, and interest to the Illinois State Treasurer’s Office, Estate Tax Section, 400 W. Monroe, 4th Floor, Springfield, Il 62704; Phone: 800-252-8919. Individuals who are parties in a qualifying civil union entered into on or after June 1, 2011, are afforded the same protections and benefits under Illinois law that apply to spouses in a marriage recognized for federal estate tax purposes, including the availability of a marital deduction. Website: www.treasurer.il.gov for further information.

Indiana

Rules of Intestacy

• Surviving spouse:
  • No issue or surviving parents: All the estate.
  • No issue but one or both surviving parents: ¾ of estate.
  • With at least one child or issue of a deceased child: ½ of estate.
  • If the surviving spouse is a second or other subsequent spouse who did not at any time have children by decedent, and decedent left surviving a child or the descendants of a child or children by a previous spouse, the surviving second or subsequent childless spouse takes only an amount equal to ¼ of the remainder of the fair market value as of the date of death of the real property of the decedent minus the value of the liens and encumbrances on the real property of the decedent. However, a second or subsequent surviving spouse receives the same share of personal property of decedent as surviving spouses generally, as described above.
• No surviving spouse (or portion not distributed to surviving spouse):
  • To issue, equally if they are all of same degree of kinship. Those of unequal degree take by representation.
  • If there is a surviving spouse but no issue, to decedent’s surviving parents. If no surviving spouse or issue, to surviving parents, brothers and sisters, and issue of deceased brothers and sisters by representation. Each living parent shall be treated as of the same degree as brothers and sisters, except that the share of each parent shall not be less than ¼ of the net estate.

State Estate and Inheritance Taxes: The Indiana inheritance tax is being phased out over 10 years, to be completely eliminated in 2022. File Form IH-6 in the probate court of the county where the decedent was a resident or in which the estate is being administered. Contact the Indiana Department of Revenue, Inheritance Tax, Indiana Government Center North, 100 N. Senate Ave., Indianapolis, IN 46204; Phone: 317-232-2154; Website: www.in.gov/dor/index.htm for further information.

Iowa

Rules of Intestacy

• Surviving spouse:
  • No issue or issue is also that of surviving spouse: All the estate.
  • With issue that isn’t issue of surviving spouse: ½ of estate (a minimum of $50,000) and all personal property of decedent as head of family.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate and Inheritance Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Iowa Department of Revenue for further information. Iowa does have an inheritance tax. File Form IA 706 at Examination Section, Iowa Department of Revenue, P.O. Box 10467, Des Moines, Iowa 50306-0467; Phone: 515-281-3114; Website: www.iowa.gov/tax for further information.

Kansas

Rules of Intestacy

• Surviving spouse:
  • No children or issue of a predeceased child: All the estate.
  • With child or children or issue of a predeceased child: ½ of estate.
  • In either case: Under certain conditions, ½ of all real estate which decedent owned at any time during the marriage as to which surviving spouse didn’t consent to disposition.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama, to the point described earlier.

State Estate Taxes: No estate or inheritance tax for decedents dying after 12/31/09. For decedents dying after 6/30/98 and before 1/1/07, estate may be liable for “pick-up” tax. For decedents dying after 12/31/06 and before 01/01/10, estate may be liable for “stand-alone” estate tax. Contact Taxpayer Assistance Center, Kansas Department of Revenue, 915 SW Harrison St., 1st Fl, Topeka, KS 66612-1588 for more information. Phone: 785-368-8222; Website: www.ksrevenue.org/.

Kentucky

Rules of Intestacy

• Surviving spouse: Personal property or cash in the amount of $15,000, and ½ of each piece of real estate owned by decedent or for his or her benefit at time of death, and an estate for life in 1⁄3 of all real estate owned by the decedent during the marriage but no longer owned, unless the surviving spouse had relinquished this right, and ½ of decedent’s personalty. If no children or their descendants or parents of decedent, the whole estate goes to the surviving spouse.
• No surviving spouse (or portion not distributed to surviving spouse):
  • To children and their descendants.
  • No children or descendants: To parents, if both are living, equally. If one parent is dead, the other, if living, shall take the whole estate.

State Inheritance Taxes: Kentucky does have an inheritance tax, but no tax is due and no return required if all assets pass to exempt beneficiaries (i.e., surviving spouse, parent, child, grandchild, sibling, or exempt organization). Otherwise Form 92A201 or 92A205 must be filed. Contact Financial Tax Section, Kentucky Department of Revenue, Station 61, 501 High Street, Frankfort, KY 40601-2103; Phone: 502-564-4810; Website: www.revenue.ky.gov for further information.

Louisiana

Rules of Intestacy

• Community (Marital) Property: If decedent leaves no descendants, the surviving spouse succeeds to decedent’s share of community property. If descendants survive decedent, the surviving spouse has a usufruct over (right to use) decedent’s share of community property for life or until remarriage (whichever occurs first), after which the descendants succeed to that share of the community property. If no descendants, to brothers and sisters with usufruct to surviving parents, or, if none, to nieces or nephews or their descendants, with usufruct to decedent’s surviving parents.
• Separate (Nonmarital) Property: Decedent’s descendants succeed to decedent’s separate property. If decedent leaves no descendants but is survived by one parent, or both, and by a brother or sister, or both, or descendants from them, the brothers and sisters or their descendants succeed to the separate property of decedent, subject to a usufruct in favor of the surviving parent or parents. If both parents survive decedent, the usufruct is joint and successive. If decedent leaves neither descendants nor parents, decedent’s brothers and sisters or descendants from them succeed to his separate property. Or, if none, to decedent’s surviving parents, or, if none, to decedent’s surviving spouse.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Louisiana Department of Revenue, P.O. Box 201, Baton Rouge, LA 70821; Phone: 225-219-0067; Website: www.rev.state.la.us for more information.

Maine

Rules of Intestacy

• Surviving spouse or registered domestic partner:
  • No surviving issue or parent of decedent: All the estate.
  • No surviving issue but surviving parent or parents, or surviving issue all of whom are issue of the surviving spouse or surviving registered domestic partner: The first $50,000, plus ½ of the balance of the estate.
  • With surviving issue, one or more of whom are not issue of the surviving spouse or surviving registered domestic partner: ½ of estate.
• No surviving spouse or registered domestic partner (or portion not distributed to such person): Same as Alabama to the point described earlier.

State Estate Taxes: File Form 706ME for estates greater than $2 million for decedents dying after 12/31/12, and $1 million for decedents dying before 01/01/13 and mail to Maine Revenue Services, Income/Estate Tax Division, P.O. Box 1065, Augusta, ME 04332-1065. Estates that are not required to file Form 706ME may instead file Form 706ME-EZ (for decedents dying in 2012) or Form 700-SOV (for decedent dying in 2013) in order to request the release of the automatic statutory estate tax lien on real or tangible personal property for estates with no tax liability. As of December 29, 2012, Maine permits same-sex marriage and recognizes same-sex marriages performed in other states. Accordingly, gender-specific terms relating to family or marital relationships are to be construed as gender neutral for all purposes—statutory, administrative, court rule, policy or common law. Presumably, this includes the marital deduction. For further info, contact Maine Revenue Services at 207-626-8480 or Website: www.maine.gov/revenue.

Maryland

Rules of Intestacy

• Surviving spouse:
  • No surviving issue or parent: All the estate.
  • With surviving minor child: ½ of estate.
  • No surviving minor child, but surviving issue or surviving parent: First $15,000 plus ½ of the remainder.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate and Inheritance Taxes: Inheritance tax collected by the Register of Wills in the county where the decedent either lived or owned property. Tax imposed on clear value of property that passes from decedent to certain individuals. Estate tax is calculated on transfer of all property in excess of $1 million less any inheritance tax paid. Complete Form 706 (even if no Form 706 is required federally) first before filing Maryland Form MET-1. Form MET-1 must be filed with the Register of Wills office for the county in which the estate is being administered within nine months of date of death, or may be filed (along with all payments) with Comptroller of Maryland, Revenue Administration Division — Estate Tax Section, P.O. Box 828, Annapolis, MD 21404-0828, together with Certification of Inheritance Tax. Although Maryland voters have approved same-sex marriage beginning in 2013, the State Comptroller has indicated that legislative or regulatory action will be required to afford same-sex couples the same tax benefits as currently available to other married couples. For further information, contact the Revenue Administration Division at 800-MD-TAXES or Website: www.marylandtaxes.com.

Massachusetts

Rules of Intestacy

• Surviving spouse:
  • With descendants that are all also descendants of the surviving spouse, or no surviving descendants or parent: 100 percent of estate.
  • No surviving descendants but surviving parents: First $200,000 plus ¾ of the remaining estate balance.
  • With descendants that are all also the descendants of the surviving spouse, and the surviving spouse has descendants who are not descendants of the decedent: First $100,000 plus ½ of the remaining estate balance.
  • With descendants that are not all descendants of the surviving spouse: First $100,000 plus ½ of the estate balance.
• No surviving spouse (or portion not distributed to surviving spouse):
  • With descendants: To the decedent’s descendants per capita at each generation.
  • No descendants but surviving parents: Parents share equally, or to the surviving parent.

State Estate Taxes: Decoupled from federal estate tax for deaths occurring on or after January 1, 2003. For deaths on or after January 1, 2006, first $1 million of gross estate is excludable for estate tax purposes. File Form M-706 with Massachusetts Department of Revenue, Bureau of Desk Audit, Estate Tax Unit, P.O. Box 7023, Boston, MA 02204 within nine months after date of death. Effective May 16, 2004, Massachusetts affords same-sex married couples the same tax benefits as married opposite-sex couples. Preparation of a pro-forma federal estate tax return may be required. For further information contact the Estate Tax Unit at 617-887-6930; Website: www.mass.gov/dor.

Michigan

Rules of Intestacy

• Surviving spouse:
  • No surviving descendant or parent: All the estate.
  • No descendants but surviving parents: The first $210,000(for 2012), indexed annually for cost-of-living adjustment. plus ¾ of any balance of the intestate estate.
  • If any descendants are also descendants of the surviving spouse: The first $210,000 (for 2012), indexed annually for cost-of-living adjustment, plus ½ of any balance of the estate.
  • If none of the decedent’s surviving descendants are descendants of the surviving spouse: First $140,000 (for 2012), indexed annually for cost-of-living adjustment, plus ½ of any balance of the estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama, to the extent described earlier, but substitute “descendant” for “issue” wherever it appears in this regard.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Michigan Department of Treasury, Lansing, MI 48922; Phone: 517-373-3200; Website: www.michigan.gov/treasury for more information.

Minnesota

Rules of Intestacy

• Surviving spouse:
  • No issue or all issue are also issue of the surviving spouse and there is no other descendant of the surviving spouse who survives the decedent: All the estate.
  • Surviving spouse has one or more surviving descendants who are not descendants of the decedent, or one or more of decedents surviving descendants are not also descendants of the surviving spouse: First $150,000, plus ½ of any balance of the estate.
• No surviving spouse (or portion not distributed to surviving spouse): To decedent’s descendants by representation, or, if none, to decedent’s parents equally or all to the survivor.

State Estate Taxes: File Form M706 for estates greater than $1 million ($5 million for qualifying small businesses and farms) and mail to Minnesota Department of Revenue, Estate Tax Mail Station 1315, St. Paul, MN 55146-1315 within nine months of date of death. For more information, contact Minnesota Revenue Department at 651-556-3075 or www.revenue.state.mn.us.

Mississippi

Rules of Intestacy

• Surviving spouse:
  • No descendants: All the estate.
  • With descendants: Surviving spouse shares equally with decedent’s children of that or a prior marriage, and descendants of a deceased child or children take that child’s share.
• No surviving spouse (or portion not distributed to surviving spouse): To decedent’s descendants by right of representation, or, if none, to the brothers and sisters and father and mother of decedent, and descendants of deceased brothers and sisters, by right of representation.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Mississippi State Tax Commission, P.O. Box 1033, Jackson, MS 39215-1033; Phone: 601-923-7000; Website: www.dor.ms.gov for further information.

Missouri

Rules of Intestacy

• Surviving spouse:
  • No surviving issue: All the estate.
  • With issue, all of whom are also issue of the surviving spouse: The first $20,000 of estate, plus ½ of the balance of estate.
  • With issue, one or more of whom are not issue of the surviving spouse: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Mississippi to the extent described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Estate Tax Division, P.O. Box 27, Jefferson City, MO 65105-0027; Phone: 573-751-1467; Website: www.dor.mo.gov for further information.

Montana

Rules of Intestacy

• Surviving spouse: Same as Alaska.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Montana Department of Revenue, P.O. Box 5805, Helena, MT 59604; Phone: 866-859-2254; Website: www.revenue.mt.gov for more information.

Nebraska

Rules of Intestacy

• Surviving spouse:
  • If no surviving issue or parent: All the estate.
  • If no surviving issue but parent or parents: First $50,000 plus ½ of the balance of the estate.
  • With issue, all of whom are also issue of the surviving spouse: The first $50,000 of estate, plus ½ of the balance of estate.
  • With issue, one or more of whom are not issue of the surviving spouse: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama.

State Inheritance Taxes: No estate tax, but inheritance tax, which must be paid within 12 months of decedent’s death. Tax is assessed as a percentage of the clear market value of property, including insurance proceeds on the decedent’s life that is transferred from a Nebraska resident (or non-resident owning Nebraska property). Rate is determined by identity of beneficiary and relationship to decedent; there is no inheritance tax on interests passing to surviving spouse. Taxes are paid to the County Treasurer of the decedent’s county of residence, or to the County Treasurer in the county where the property is located.

Nevada

Rules of Intestacy: All community property goes to the surviving spouse and is his or her sole separate property including community property held with right of survivorship, which vests in accordance with the right of survivorship.

• Surviving spouse:
  • No issue, father, mother, brother, sister, or children of any issue: All the estate.
  • No issue but surviving parents: ½ to surviving spouse, ¼ to each surviving parent. If only one surviving parent, ½ of estate to that surviving parent.
  • No issue or surviving parents but surviving siblings: ½ to surviving spouse and remainder equally to brothers and sisters of decedent.
  • With one child or that child’s issue: ½ to surviving spouse and ½ to child or among deceased child’s issue.
  • With more than one child or a child and the lawful issue of a deceased child: 1⁄3 to surviving spouse and remainder to children in equal shares, with issue of deceased child to take by right of representation.
• No surviving spouse (or portion not distributed to surviving spouse): To decedent’s children and lawful issue of deceased children, by right of representation.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return is required for the State of Nevada. For decedents dying prior to January 1, 2005, contact Nevada Department of Taxation, 1550 East College Parkway, Suite 115, Carson City, NV 89706; Phone: 775-684-2000; Website: www.tax.state.nv.us for further information.

New Hampshire

Rules of Intestacy

• Surviving spouse:
  • No surviving issue or parent of the decedent: All the estate.
  • With issue, all of whom are also issue of the surviving spouse and there are no other issue of the surviving spouse who survive the decedent: First $250,000, plus ½ of the balance.
  • No surviving issue but a parent or parents: First $250,000, plus ¾ of the balance of the estate.
  • With issue, all of whom are issue of the surviving spouse, and the surviving spouse has one or more surviving issue who are not the issue of the decedent: First $150,000, plus ½ of the balance of the estate.
  • With surviving issue, one or more of whom are not issue of the surviving spouse: First $100,000, plus ½ of the balance of the estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the extent described earlier.

State Estate and Legacy & Succession Taxes: The Legacy & Succession Tax was repealed effective January 1, 2003. Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Department of Revenue Administration, Audit Division, P.O. Box 457, Concord, NH 03302-0457 Phone: 603-230-5000. Website: www.nh.gov/revenue/index.htm for further information.

New Jersey

Rules of Intestacy

• Surviving spouse, surviving partner of a civil union, or domestic partner:
  • No descendant or surviving parent of the decedent or with descendants that are also descendants of the surviving spouse, surviving partner of a civil union, or domestic partner and there is no other descendant of the surviving spouse, surviving partner of a civil union, or domestic partner who survives the decedent: All the estate.
  • No descendants but a surviving parent: First 25 percent of the estate (not less than $50,000 nor more than $200,000) plus ¾ of any balance remaining.
  • With descendants that are also descendants of the surviving spouse, surviving partner of a civil union, or domestic partner and the surviving spouse, surviving partner of a civil union, or domestic partner has one or more surviving descendants who are not descendants of the decedent or with descendants that are not descendants of the surviving spouse, surviving partner of a civil union, or domestic partner: First 25 percent of the estate, but not less than $50,000 nor more than $200,000, plus ½ of the balance remaining.
• No surviving spouse, surviving partner of a civil union, or domestic partner (or portion not distributed to surviving spouse): To the descendants by right of representation, or if none, to the parents equally, or the survivor of them.

State Inheritance and Estate Taxes: New Jersey has both an inheritance tax on transfers of $500 and more and an estate tax for net estates of $675,000 or more. For decedents who were partners in a civil union and who die on or after February 19, 2007, a marital deduction is allowed. For further information, contact the Division of Taxation, Individual Audit Branch, Inheritance and Estate Tax, P.O. Box 249, Trenton, NJ 08695-0249 Phone: 609-292-5033 Website: www.state.nj.us/treasury/taxation.

New Mexico

Rules of Intestacy

• Surviving spouse:
  • With issue: 25 percent of separate property and the decedent’s share of community property.
  • No issue: All the estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. Send the federal Form 706 and RPD-41058, State of New Mexico Estate Tax Return, and a certificate of no tax due will be issued. For decedents dying prior to January 1, 2005, contact New Mexico Taxation and Revenue Department, P.O. Box 25123, Santa Fe, NM 87504-5123; Phone: 505-827-0763; Website: www.tax.newmexico.gov for further information.

New York

Rules of Intestacy (as of July 24, 2011, under the Marriage Equality Act, the term spouse herein includes same-sex spouses)

• Surviving spouse:
  • With issue: First $50,000 plus ½ of the remaining balance.
  • No issue: All the estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate Taxes: For decedents dying on or after January 1, 2004, if the estate is greater than $1 million, file Form ET-706 within nine months of the decedent’s date of death. Federal Form 706 must also be completed and submitted with the state return even if it is not required to be filed with the IRS. For individuals dying on or after July 24, 2011, the same deductions (including the marital deduction) and elections allowed for spouses generally are allowed for same-sex spouses, regardless of whether a federal estate tax return is filed. For decedents dying after February 1, 2000, and before January 1, 2004, and if the estate was required to file a federal estate tax return, then Form ET-706 must be filed. Send it to NYS Estate Tax, Processing Center, P.O. Box 15167, Albany, NY 12212-5167; Phone: 518-457-5387; Website: www.tax.ny.gov.

North Carolina

Rules of Intestacy

• Surviving spouse:
  • No issue or surviving parents: All real and personal property.
  • No issue but surviving parents: ½ of real property and $100,000 plus one half of the balance of the personal property
  • With only one child or his or her descendants: ½ of real property and $60,000 plus ½ of the balance of the personal property.
  • With more than one child or descendants of a deceased child: 1⁄3 of real property and $60,000 plus 1⁄3 of the balance of the personal property.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described above.

State Estate Taxes: North Carolina imposes an estate tax only when a federal estate tax is imposed on a decedent. The North Carolina estate tax is equal to the 2001 state death tax credit for federal estate tax as it existed for estates of decedents dying before July 1, 2005. Form A-101 must be filed within nine months of date of death if federal Form 706 is required. Completed return should be mailed to: North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0100. For decedents dying prior to January 1, 2005, contact North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0100; Phone: 877-252-3052; Website: www.dor.state.nc.us for further information.

North Dakota

Rules of Intestacy

• Surviving spouse:
  • With no issue or parent or all the decedent’s surviving descendants are also descendants of the surviving spouse: All the estate.
  • With no issue but a surviving parent: First $300,000 plus ¾ of any balance of the intestate estate.
  • With issue that is also the issue of the surviving spouse and the surviving spouse has one or more surviving descendants who are not descendants of the decedent: First $ 225,000 plus ½ of any balance of the intestate estate.
  • With issue that isn’t a descendant of the surviving spouse: First $150,000 plus ½ of any balance of the intestate estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate Taxes: No estate tax for decedents dying after December 31, 2004; however, ND Form 54-91 must be filed if federal Form 706 is required for all decedents dying on or after 01/01/1991. Contact Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept 127, Bismarck, ND 58505-0599; Phone: 701-328-3158; Website: www.nd.gov/tax for further information.

Ohio

Rules of Intestacy

• Surviving spouse:
  • No lineal descendants or with children or their descendants who are also descendants of the surviving spouse: All the estate.
  • If there is one child of the decedent or the child’s lineal descendants surviving and the surviving spouse is not the natural or adoptive parent of the decedent’s child: First $20,000 plus ½ of the balance.
  • If there are more than one child or their lineal descendants surviving if the spouse is the natural or adoptive parent of one, but not all, of the children: First $60,000, or the first $20,000 if the spouse is the natural or adoptive parent of none of the children, plus 1⁄3 of the balance of the estate.
• No surviving spouse (or portion not distributed to surviving spouse): To the children of the decedent and their lineal descendants, per stirpes, or, if there are none, to the decedent’s parents, equally, or all to the survivor.

State Estate Taxes: Estate tax is repealed effective 01/01/2013 for individuals dying on or after that date. For decedents dying on or after 01/01/2002 and prior to 01/01/2013, estates with net taxable value of $338,333 are exempt from estate tax; estates with gross value of $338,333 must file Form ET 2 within nine months of date of death. For more information, contact Estate Tax Unit 4485 Northland Ridge Blvd., Columbus, OH 43229; Phone: 800-977-7711; Website: www.tax.ohio.gov.

Oklahoma

Rules of Intestacy

• Surviving spouse:
  • No surviving issue, parents, or siblings: All the estate.
  • No surviving issue but is survived by parents or siblings: All the property acquired by the joint industry of the husband and wife during coverture (the state of a married woman), and an undivided 1⁄3 interest in the remaining estate.
  • With issue, all of whom are also issue of the surviving spouse: An undivided ½ interest in all intestate property however acquired.
  • With issue, one or more of whom are not also issue of the surviving spouse: An undivided ½ interest in the property acquired by the joint industry of the husband and wife during coverture, and an undivided equal part in the property of the decedent not acquired by the joint industry of the husband and wife during coverture with each of the living children of the decedent and the lawful issue of any deceased child by right of representation.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Alabama to the point described earlier.

State Estate Taxes: The Oklahoma estate tax was phased out beginning in 2006, with the tax repealed for deaths on or after January 1, 2010. For decedents dying prior to January 1, 2010, contact Oklahoma Tax Commission, Estate Tax Department, 2501 N. Lincoln Blvd, Oklahoma City, OK 73194-0110; Phone: 405-521-3237; Website: www.tax.ok.gov for further information.

Oregon

Rules of Intestacy

• Surviving spouse:
  • No issue or with issue, all of whom are issue of the surviving spouse: All the estate.
  • With issue, and one or more are not issue of the surviving spouse: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to the point described earlier.

State Estate Taxes: For decedents dying after December 31, 2011, with an estate valued greater than $1 million, file Form OR 706, Oregon Estate Transfer Tax Return. For decedents dying before January 1, 2012, with an estate valued greater than $1 million, file Form IT-1, Oregon Inheritance Tax Return. If you need further information, contact the Oregon Department of Revenue, 955 Center St. NE, Salem, OR 97301-2555; Phone: 503-378-4988; Website: www.oregon.gov/DOR.

Pennsylvania

Rules of Intestacy

• Surviving spouse:
  • No surviving issue or parent(s): All the estate.
  • No surviving issue but is survived by a parent(s) or with issue, all of whom are issue of the surviving spouse: First $30,000 plus ½ of the balance of the estate.
  • Notwithstanding the foregoing, in the case of a decedent who died as a result of the terrorist attacks of September 11, 2001, a surviving spouse is entitled to 100 per cent of any compensation award paid pursuant to the Air Transportation Safety and System Stabilization Act (Public Law 107-42, 115 Stat. 230).
  • With issue, one or more of whom are not issue of the surviving spouse: ½ of the estate.
  • In case of partial intestacy, any property received by the surviving spouse under the will shall go toward satisfying the $30,000 allowance mentioned earlier.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to point described earlier.

State Inheritance Taxes: File Form REV-1500, Pennsylvania Inheritance Tax Return within nine months of date of death. The return is to be filed in duplicate, with the Register of Wills of the county in which the decedent was a resident at the time of death. Effective for decedents dying after June 30, 2012, the inheritance tax is eliminated for family farms. For a list of Register of Wills, contact PA Department of Revenue, Bureau of Individual Taxes, P.O. Box 280601, Harrisburg, PA 17128-0601; Phone: 717-787-8327; Website: www.revenue.state.pa.us.

Rhode Island

Rules of Intestacy

• Surviving spouse:

  • Re personal property:

    No issue: $50,000 and ½ of remaining estate.

    With issue: ½ of estate.

  • Re real estate:

    A life estate in all real estate held in decedent’s name alone, or alternatively, probate court may allow surviving spouse to fully own real estate located in Rhode Island and valued at $75,000 or less, or, if the property is worth more, the Court may order the sale of property with surviving spouse to get $75,000 of sale proceeds.

• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to point described earlier.

State Estate Taxes: For a decedent dying on or after January 1, 2002, file Form 100A, Rhode Island Estate Tax Return. Taxable estates have gross value of $910,725 or more for decedents dying on or after January 1, 2013, which amount is annually adjusted by the Consumer Price Index for urban consumers (CPI-U). The unified credit for estates of decedents dying in 2013 is $310,982.75, which amount is also adjusted for inflation. Effective July, 1, 2011, a marital deduction is available for property passing from a decedent to his or her same-sex partner to the same extent as property left to a surviving spouse is allowed such a deduction under federal law. The return, with payment, is due within nine months of the date of death. Mail to Rhode Island Division of Taxation, Estate Tax Section, One Capitol Hill, Providence, RI 02908-5800. You can contact the division of taxation at this address, call 401-574-8900, or visit its website at www.tax.state.ri.us for more information.

South Carolina

Rules of Intestacy

• Surviving spouse:
  • No issue: All the intestate estate.
  • With issue: ½ of the intestate estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to the point described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact the South Carolina Department of Revenue, Estate Section, P.O. Box 125, Columbia, SC 29214-0061; Phone: 803-898-5626; Website: www.sctax.org for further information.

South Dakota

Rules of Intestacy

• Surviving spouse:
  • No descendant or all the descendants are also descendants of the surviving spouse: All the estate.
  • If one or more of the decedent’s surviving descendants are not descendants of the surviving spouse: First $100,000, plus ½ of any balance of the estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to the extent described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact South Dakota Department of Revenue, 445 East Capitol Avenue, Pierre, SD 57501-3100; Phone: 605-773-3311; Website: www.state.sd.us/ for further information.

Tennessee

Rules of Intestacy

• Surviving spouse:
  • No surviving issue: All the intestate estate.
  • With surviving issue: Either 1⁄3 or a child’s share of the entire intestate estate, whichever is greater.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to the point described earlier.

State Inheritance Taxes: Amounts passing to the surviving spouse are totally exempt from tax and $1,250,000 passing to all other beneficiaries is exempt in 2013, $2,000,000 in 2014 and $5,000,000 in 2015. The inheritance tax is eliminated for decedents dying in 2016 and after. File Form INH 301, Tennessee Inheritance Tax Return, within nine months of date of death and mail to Tennessee Department of Revenue, Andrew Jackson State Office Building, 500 Deaderick St., Nashville, TN 37242-0600. You may contact the department of revenue at the above address; call 615-253-0600; or visit www.tn.gov/revenue if you have further questions.

Texas

Rules of Intestacy (effective until January 1, 2014)

• Surviving spouse:

  • Re community property:

    No surviving descendants or descendants all of whom are also descendants of surviving spouse: All community property.

    Surviving descendants, not all of whom are descendants of surviving spouse: Surviving spouse gets only his or her own ½ share of community property.

  • Re separate property:

    No surviving descendants: All the personal estate and ½ of real estate, or all the real estate if the deceased has neither surviving father nor mother nor surviving brothers or sisters, or their descendants.

    With surviving descendants: 1⁄3 of personal estate and a life estate in 1⁄3 of real estate, with remainder equally to children or their descendants.

• No surviving spouse (or portion not distributed to surviving spouse):
  • Descendants: All the estate.
  • No descendants: Parents of the decedent, equally. If only one parent survives, estate to be divided into two equal portions, one of which shall pass to such survivor, and the other half shall pass to the brothers and sisters of the deceased, and to their descendants, but if there be none, then the whole estate shall be inherited by the surviving father or mother.

State Inheritance Taxes: Decedents dying after December 31, 2004, no inheritance tax return required. For decedents dying prior to January 1, 2005, contact the Texas Comptroller of Public Accounts, Lyndon B. Johnson State Office Building, 111 East 17th St., Austin, Texas 78774; Phone: 800-531-5441; Website: www.window.state.tx.us/taxes for further information.

Utah

Rules of Intestacy

• Surviving spouse:
  • No descendants or all the decedent’s surviving descendants are also descendants of the surviving spouse: All the estate.
  • If one or more of decedent’s surviving descendants are not descendants of surviving spouse: First $75,000, plus ½ of any balance of estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Massachusetts to the extent described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134; Phone: 801-297-2200; Website: www.tax.utah.gov for further information.

Vermont

Rules of Intestacy

• Surviving spouse:
  • No descendants or all the decedent’s surviving descendants are also descendants of the surviving spouse: All the estate.
  • If one or more of decedent’s surviving descendants are not descendants of surviving spouse: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Ohio to extent described earlier.

State Estate Taxes: File Form E-1, Vermont Estate Tax Return, within nine months of date of death and mail to Vermont Department of Taxes, 133 State Street, Montpelier, VT 05633-1401. Vermont recognizes same-sex marriage (since 9/1/09) and civil unions (since 7/1/00). You may contact Vermont Department of Taxes at the above address; call 802-828-6820; or visit www.state.vt.us/tax for more information.

Virginia

Rules of Intestacy (effective October 1, 2012)

• Surviving spouse:
  • No descendants or descendants are also that of the surviving spouse: All the estate.
  • With descendants, one or more of whom are not descendants of the surviving spouse: 1⁄3 of estate.
• No surviving spouse (or portion not distributing to surviving spouse): To the decedent’s children and their descendants, or, if there are none, to the decedent’s parents, or the surviving parent.

State Estate Taxes: Decedents dying after June 30, 2007, no estate tax return required. For decedents dying prior to July 1, 2007, contact Virginia Department of Taxation, Office of Customer Services, P.O. Box 1115, Richmond, VA 23218-1115; Phone: 804-367-8031; Website: www.tax.virginia.gov for more information.

Washington

Rules of Intestacy

• Surviving spouse or state registered domestic partner:
  • No surviving issue, parents, or issue of decedent’s parents: All the net community and separate estate.
  • With issue: All the decedent’s share of net community estate and ½ of the net separate estate.
  • No surviving issue, but is survived by one or more parents or one or more issue of one or more of decedent’s parents: All the decedent’s share of net community estate and ¾ of the net separate estate.
• No surviving spouse or state registered domestic partner (or portion not distributed to surviving spouse or state registered domestic partner): Same as Alabama to the point described earlier.

State Estate Taxes: File a Washington State Estate and Transfer Tax Return within nine months of date of death for estates of $2,000,000 or more. Effective January 1, 2014, Washington will accord the same tax treatment to persons in state registered domestic partnerships as to other married persons. Mail to Washington State Department of Revenue, P.O. Box 47488, Olympia, WA 98504-7488. For further information, contact the Washington State Department of Taxes at the above address; call 360-570-3265, #2; or visit them on the Web at www.dor.wa.gov.

West Virginia

Rules of Intestacy

• Surviving spouse:
  • No descendants or all the descendants are also descendants of the surviving spouse and there is no other descendant of the surviving spouse: All the estate.
  • If all the decedent’s surviving descendants are also descendants of the surviving spouse and the surviving spouse has one or more surviving descendants who are not descendants of the decedent: 3⁄5 of estate.
  • If one or more of the decedent’s surviving descendants are not descendants of the surviving spouse: ½ of the estate.
• No surviving spouse (or portion not distributed to surviving spouse): Same as Hawaii to the point described earlier.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact West Virginia State Tax Department, Taxpayer Services Division, P.O. Box 3784, Charleston, WV 25337-3784; Phone: 304-558-3333; Website: www.wva.state.wv.us/wvtax for further information.

Wisconsin

Rules of Intestacy

• Surviving spouse or domestic partner:
  • No surviving issue, or if the surviving issue are all issue of the surviving spouse or domestic partner and the decedent: All the estate.
  • With issue, one or more of whom are not issue of the surviving spouse or domestic partner: ½ of decedent’s property other than the following property:
    1. The decedent’s interest in marital property
    2. The decedent’s interest in property held equally and exclusively with the surviving spouse or domestic partner as tenants in common
• No surviving spouse or domestic partner (or portion not distributed to surviving spouse or domestic partner): Same as Delaware to the point described earlier.

State Estate Taxes: For deaths occurring after September 30, 2002, and before January 1, 2008, Form W706 must be filed for every decedent whose gross estate, plus adjusted taxable gifts and specific exemption is $675,000 or more. There is no Wisconsin estate tax for deaths occurring on or after January 1, 2008. For further information, contact the Wisconsin Department of Revenue, 2135 Rimrock Road, Madison, WI 53713; Phone: 608-266-2772; Website: www.revenue.wi.gov.

Wyoming

Rules of Intestacy

• Surviving spouse:
  • No children or descendants of children: All the estate.
  • With children or descendants of children: ½ of estate.
• No surviving spouse (or portion not distributed to surviving spouse):
  • With children or descendants of children: In equal shares, by right of representation.
  • With no children or descendants of children: To decedent’s surviving father, mother, brothers, sisters, and the descendants of a deceased brother or sister by right or representation, in equal parts.

State Estate Taxes: Decedents dying after December 31, 2004, no estate tax return required. For decedents dying prior to January 1, 2005, contact Estate Tax Administrator, 122 West Twenty-fifth Street, Herschler Building, Cheyenne, WY 82002-0110; Phone: 307-777-5200; Website: http://revenue.wyo.gov/ for more information.