Explore the numbers behind aging, care, probate and estate planning. Our research and reference pages explain their sources, coverage and limits so you can use the evidence in a family conversation or your own reporting.
Jump to: Taxes, trusts and inherited assets · Probate, wills and family situations · Aging, care and Medicaid · Income, benefits, disability and life stages
Taxes, trusts and inherited assets
Federal and state estate tax data, trust filings, inherited homes and retirement accounts, and the rules that decide what heirs owe.
Money that skips the will: IRAs and beneficiary forms
IRS Statistics of Income data on IRA withdrawals and pension income for every state, national IRA balances, and which states revoke an ex-spouse’s beneficiary designation after divorce, with CSV download. Federal ERISA rules can override state law.
Elective share by state
What a surviving spouse can claim against a will in every state and D.C., with statutes. Eight rows marked partly verified.
Home value owned by people 65+, by state
Median value of homes owned by householders 65+, plus older-household homeownership and paid-off shares, for all 50 states and D.C. (ACS 2024 1-year). Owner-estimated values before any mortgage; not equity or an appraisal.
Small business owners 55+ and succession planning
Census Annual Business Survey owner-age data for every state, alongside national surveys on succession plans. Counts owners, not firms; no closure estimate is implied.
The estate pipeline: homes left by an owner with no spouse
A labeled model estimating, state by state, how many homes are left each year by an owner-householder with no spouse, from Census deaths, ACS 2024 microdata and CDC life tables, with assumptions and CSV download. A model, not a count of probate cases.
America’s forgotten savings bonds
Treasury records show 102.9 million matured paper savings bonds still uncashed, about $34.7 billion in matured savings securities. National figures, and what heirs can do now that Treasury Hunt is retired.
Great wealth transfer tracker
Households headed by someone 70 or older hold $62.3 trillion, about a third of U.S. household wealth (Federal Reserve, Q2 2026). National only, updated when the Fed releases a new quarter.
Inherited IRA 10-year rule
Most non-spouse heirs must empty an inherited IRA by December 31 of the 10th year after death. Deadlines by year, when yearly withdrawals are required, and the 25% missed-withdrawal penalty (10% if corrected within two years).
Retirees moving states
643,488 people 65+ moved in from another state in a year; Florida gained $5.14 billion in 65+ filer income, New York lost $2.50 billion.
Households with investment or rental income
26.7 million households (20.1%) report interest, dividends or rental income, assets that often pass outside the will (Census ACS 2024).
Where trust tax returns are filed
IRS counted 3,187,009 estate and trust returns in FY2025, about 24 per 1,000 households. Counts follow the fiduciary’s address, so they show where returns are filed, not where families use trusts.
Gift the house or leave it?
A typical U.S. home bought in 2000 carries about $234,000 of gain. Illustrative state-by-state gains, and how inheriting differs from receiving a gift.
The second-probate problem
4,342,127 seasonal homes (ACS 2024), 14.4% of Maine’s housing, plus counties where seasonal homes are 25% or more of units.
Property tax after inheritance
Median property tax and home value in every state, with how each state and D.C. treats an inherited home. Nine states are marked partly verified.
State estate and inheritance tax collections
States collected $6.89 billion in death and gift taxes in FY2024, down 13%; New York and Pennsylvania took about half (Census).
Federal estate tax returns by state
Only 7,195 federal estate tax returns were filed in 2024, down 20%, and 2,663 owed tax; Wyoming and Florida file the most per adult (IRS).
Bank trust departments by state
959 banks manage $995 billion in 399,653 personal trusts; average account $2.49 million; trust fees by bank size (FFIEC data).
How often the IRS audits estate and gift tax returns
The IRS has examined 2.6% of 2021 estate tax returns, down from 8.2% for 2015, and about 0.1% of gift tax returns. Audit odds by estate size, what audits produce, penalties and how to prepare (IRS Data Book, FY2015-FY2025).
How many people file gift tax returns, and how many pay
250,827 Form 709s reported $182.6 billion in gifts in 2021, but only 0.72% owed gift tax. Twelve years of IRS data, the 2012 gifting spike and who gives the most (IRS Statistics of Income, 2010-2021).
Estate and gift tax limits by year, 2011-2027
The official 2027 basic exclusion is $15,480,000 and the annual gift exclusion is $20,000 (IRS Rev. Proc. 2026-35). Every year since 2011 in nominal and 2026 dollars, plus the noncitizen-spouse exclusion.
Trust and estate income tax brackets by year, 2017-2027
A trust hits the 37% rate above $16,500 of kept income in 2027, versus $661,375 for a single filer. Every year’s IRS rate table, capital-gains breakpoints and how to plan around the compressed brackets (IRS Rev. Proc. 2026-35).
Section 7520 rate history, 2016-2026
The IRS rate used to value life estates, GRATs, QPRTs and charitable trusts is 6.2% in November 2026, the highest since 2007. Every monthly rate and AFR since 2016, with family examples (IRS revenue rulings).
Estate and gift tax cases in U.S. Tax Court, 2000-2026
301 Tax Court estate and gift tax rulings since 2000, down from 22 a year in the early 2000s to about 5 a year. What families fight the IRS about, how cases end and lessons from recent rulings.
Inherited homes in America, 2015-2023
About 3.47 million owners live in a home they inherited or were given. Most are mortgage-free, but incomes are about half those of buyers and the homes are older. What that means for planning your own home’s handoff.
Trust and estate income on tax returns, 2004-2023
648,583 tax returns reported $47.9 billion of income from estates and trusts in 2023, nearly double 2004 after inflation, and most of it went to the highest-income households. How beneficiaries are taxed and what to decide when you set up a trust.
Farmland wills and trusts
USDA’s 2024 TOTAL Survey: landowners plan to put or keep 135 million farmland acres in a will and 91.5 million in a trust over the next five years. How farm families can plan the transfer.
Probate, wills and family situations
What probate costs, who inherits without a will, how wills and trusts are challenged, and how marriage, remarriage and housing change the plan.
Estate planning law tracker 2025–26
2025–26 bills on wills, trusts, probate, TOD deeds, powers of attorney, guardianship, estate tax, heirs’ property, deed theft and e-wills in all 50 states, D.C. and Congress, with official-site verification labels and CSV downloads. Updated as legislatures act; not legal advice.
Can you sign a will online? Electronic will laws by state
Which states let you sign a will electronically, 2025–26 bills, and computer and broadband access for people 65+ (ACS 2024 1-year), with statute citations and CSV download. Check your state’s current law before relying on an e-will.
The intestacy gap: unmarried partners and stepchildren
Cohabiting-couple households and stepchildren for all 50 states and D.C. (ACS 2024 1-year, with margins of error), plus whether each state’s no-will rules ever give a partner or stepchild a share, with statute citations and CSV download. Not legal advice.
Life events that make a will outdated
People 50+ who married, divorced or were widowed in the past year (ACS 2024 1-year PUMS, with reliability flags), plus each state’s divorce-revocation and later-marriage rules, with statute citations and CSV download. Not legal advice.
Will Contest Watch: appellate will and trust fights
126 published will and trust contest opinions from 27 states since January 2025, by legal ground and outcome. Undue influence or lack of capacity came up in 71%. Covers published appeals-court opinions only, not all contests. CSV download.
Trust Litigation Watch
29 published opinions from 16 states on trustee removal, no-contest clauses and trust challenges. Small, non-random set; text was unavailable for 34 other opinions.
Multigenerational households by state
5,028,256 households (3.79%) have three or more generations. Who inherits the shared home.
Same-sex couples by state: married vs. unmarried
1,386,990 same-sex couple households: 835,898 married and 551,092 unmarried, and why marriage changes inheritance without a will.
Digital asset laws by state
48 states and D.C. have a law on executor access to online accounts; Massachusetts doesn’t. Citations and verification status for every state.
Separated spouses by state
4,474,755 Americans were separated but not divorced in 2024. Until a divorce is final, a spouse can still inherit, collect a 401(k) and make medical calls (Census ACS).
Second marriages by state
29,395,085 married Americans are in a second or later marriage. How intestacy, 401(k) spousal rights and old beneficiary forms can shortchange a new spouse or children from a first marriage (Census ACS).
Probate costs by state
Compare filing fees, attorney-fee rules and executor commissions. This is a legal and cost reference, not a prediction of what any individual estate will pay. State rules and the estate’s circumstances matter.
Small-estate procedures vs median home values
Nationwide ACS home-value comparison with simplified estate procedures — ratios only where real property is covered — plus methodology and CSV downloads. Not legal advice; verify with court self-help and counsel.
Silver tsunami map: homes owned by householders 75+
Counts owner-occupied homes headed by someone 75+ and 65+ in every state and county, with home value held by older owners, from ACS 2024 1-year and 2020–2024 5-year data. Householder age is a signal, not a forecast of sales or transfers.
Probate lawyer gap: seniors per employed lawyer
Compares residents 65+ with employed lawyers by state and BLS metro/nonmetro area, using OEWS May 2025 and Census Vintage 2025. Counts all employed lawyers, not estate specialists, and excludes self-employed attorneys.
The cost of dying without a will, by state
Intestate spouse shares, statutory executor-fee rules with an illustrative fee on the median home, creditor windows and small-estate routes for all 50 states and D.C., cited to statutes read Oct. 1, 2026. Secondary-source and unverified rules are labeled; not legal advice.
Heirs’ property and FEMA disaster aid
How often FEMA could not verify homeowners’ ownership after disasters declared from 2017 to 2026, by state, next to state heirs’ property partition laws, with CSV download. Ownership flags are a signal, not a count of heirs’ property.
Deed Theft Watch: state laws against home title fraud
2025–26 deed-fraud bills and laws in every state, paid-off homes owned by people 65+ (ACS 2024 1-year) and FBI IC3 elder real-estate fraud figures, with CSV download. No agency counts deed theft directly; laws not confirmed on official sites are labeled.
Empty homes held up by probate and family decisions
99,426 vacant homes are tied up in legal proceedings such as probate, and 1,084,764 more sit empty for family reasons (Census ACS 2024).
Student loans after death by state
42.4 million federal borrowers by state. Federal and Parent PLUS loans are canceled at death; private loans can differ. What executors and cosigners should do (Federal Student Aid).
Who will be your executor?
26.1 million Americans 65 and older have no spouse (ACS 2024). State counts of trust businesses and banks with trust powers, and what happens if no executor is named.
Reverse mortgages when the owner dies
New HECM loans and CFPB reverse-mortgage complaints by state, plus the federal deadlines heirs face when the borrower dies.
Power-of-attorney abuse watch
National FinCEN figures (155,415 elder-exploitation reports in a year, more than $27 billion) and 16 states that enacted new laws in 2026. No state-by-state report counts.
Renters over 65 who still need a will
8,039,021 households headed by someone 65+ rent (21.4%). Senior renters by state and why renters still need a will.
Paid-off homes by state
18,833,872 homeowners 65+ have no mortgage (63.7%); 10,731,833 still have one. Every state.
Mobile homes owned by seniors by state
1,862,323 homeowners 65+ live in a mobile home (6.3%); Arizona 13.8%, New Mexico 13.7%. With heir rules for 8 states.
Seniors sharing a home with a sibling or housemate
2,222,289 people 65+ share a home with a brother, sister or housemate. Who inherits, who can decide and how deeds and Medicaid treat them (Census ACS).
Unclaimed money after death
$34.7 billion in uncashed savings bonds, $16.99 billion in matched life insurance, and how heirs claim state unclaimed property for free.
Probate notice to creditors by state
37 of 50 verified jurisdictions require a newspaper notice to creditors; most run it 2 or 3 weeks, and claim deadlines range from 60 days to 8 months (state statutes).
Estate planning lawyer fees by year, 1996-2026
Lawyer fees for wills, estate planning and probate are up 179.7% since 1996 and 4.2% in the past year, but have trailed inflation over the last decade. Monthly BLS price index with comparisons to other legal work and Economic Census revenue.
Older Americans’ debt by year, 1989-2025
52.2% of families 75 and older now carry debt, up from 21.0% in 1989. Federal Reserve data on mortgages, credit cards, car loans and late payments by age, plus what happens to each debt at death.
Aging, care and Medicaid
Nursing home quality and costs, Medicaid and Medicare spending, care needs and the older population in every state.
Older adults living alone: U.S. county atlas
Explore all 3,144 counties and county equivalents in the 50 states and DC through state summaries, interactive county maps, a searchable table and downloadable evidence. Census ACS 2020–2024 estimates are compared with 2015–2019 where geography permits; uncertainty and unavailable comparisons are explained.
For community-specific analysis, read the California county report or Florida county report. These are distinct local editions of the nationwide reference.
Nursing-home costs and quality by state
A national reference combining CMS quality information with cost-survey figures. Check the linked page for the periods, definitions and limitations of each source; cost and quality measures are distinct.
Medicaid estate recovery by state: aggressiveness scorecard
A 50-state + D.C. research table comparing recovery scope, TEFRA liens, hardship pathways and cost-effectiveness floors, with a transparent 0–100 score, methodology and CSV download. Policy map only — not legal advice; verify with your state Medicaid agency and counsel.
Medicaid home equity limits and estate recovery reach
2026 home equity limits, median values of homes owned by people 65+, free-and-clear shares, and whether each state’s estate recovery can reach homes outside probate, with statute citations and CSV download. Unverified rules are labeled; not legal advice.
The incapacity gap: memory problems after 65 and guardianship laws
People 65+ and 75+ with a serious cognitive difficulty in every state (ACS 2024 1-year, with margins of error), alongside the guardianship, supported decision-making and power-of-attorney laws enacted in 2025–26, with CSV download. A self-reported survey measure, not a dementia diagnosis.
Certified nursing-home capacity by state
Compare certified beds with populations age 75+ and 85+, using current CMS provider data and dated ACS estimates. Certified beds are not admissions availability or a shortage measure.
Care costs vs older-household income
Explore state income benchmarks and a clearly illustrative care-bill comparison, then enter a quote and optional personal income in the calculator. No individual affordability or benefit eligibility conclusion is implied.
What family caregivers would earn if paid, by state
Values unpaid family care at each state’s median home health and personal care aide wage, using BLS OEWS May 2025 and AARP 2024 state caregiving hours, with methodology and CSV download. A conservative wage-based estimate, not a benefit or payment entitlement.
In-home aide care vs. typical 65+ household income
Compares the wage cost of 20, 44 and 168 hours a week of aide care with Census median income for households headed by someone 65+, in all 50 states and D.C. Aide wages only; agency rates are higher, and no individual affordability conclusion is implied.
Caregiver Shortage Index: seniors per home health aide
Ranks states by residents 65+ (and 85+) per home health and personal care aide job, from Census Vintage 2025 estimates and BLS OEWS, with survey-error ranges and CSV download. Job counts are not a measure of local openings.
Caregiving jobs vs. AI-exposed work
Compares BLS 2025–35 projections, May 2025 pay and four AI-exposure measures for hands-on care jobs and office jobs. National data; exposure measures describe AI applicability, not job loss.
Home health quality by state
Medicare home health star ratings: state average 3.34; AL, MD, NJ, SC and TN at 4.0, MT at 2.5.
Nursing home staffing by state
U.S. nursing homes average 3.86 nurse hours per resident per day with 45.8% staff turnover (CMS). Alaska 6.88, Texas 3.39.
Medicaid nursing home days by state
Medicaid covered 56.0% of nursing home resident days in 2023 (CMS); West Virginia 81.2%, Mississippi 74.3%.
The 85-and-older population by state
7,041,036 Americans are 85+, up 11.4% since 2020; Nevada and Alaska grew fastest, Hawaii has the highest share.
Life expectancy at 65 by state
A 65-year-old can expect 20.5 more years in Hawaii and 16.6 in West Virginia (CDC state life tables, 2022).
Independent living difficulty by state
7,730,727 people 65+ (12.9%) have trouble running errands alone; 20.8% at 75+ (Census ACS 2024).
Medicaid dollars per older resident
Medicaid paid $1.02 trillion in benefits in 2025, about $16,719 per resident 65+; D.C. highest, Wyoming lowest (BEA).
Self-care difficulty by state
4,155,459 people 65+ (6.9%) have serious trouble dressing or bathing; 11.0% at ages 75+ (Census ACS 2024).
Households with someone 65+
43.6 million households (32.8%) include someone 65+; 15.8 million are one-person senior households (Census ACS 2024).
Medicare dollars per older resident
Medicare paid $1.20 trillion in benefits in 2025, about $19,588 per resident 65+; Mississippi highest, Hawaii lowest (BEA).
Chance of dying before 65 by state
In the median state, 14.5% of 40-year-olds won’t reach 65 (CDC 2022 life tables); West Virginia 23.4%, Utah 11.1%.
End-of-life wishes by state
Hospice use in Original Medicare by state (CMS), plus 2026 advance-directive and POLST bills. Medicare Advantage is not in the hospice-use rate.
Who owns your parent’s nursing home?
Ownership of 14,410 nursing homes: for-profit, chain, and trust ownership by state, from CMS self-reported enrollment data.
Older Americans Act funding by state
About $1.41 billion in FY2025 Title III obligations, about $23 per resident 65+.
Older Americans’ financial complaints
29,467 Older American CFPB complaints in 2025; 47.6 per 100,000 residents 65+.
Seniors without broadband by state
6,989,362 people 65+ (11.8%) lack broadband; Mississippi 19.7%, West Virginia 18.7%.
Older adults in poverty by state
6,693,825 people 65+ (11.2%) live below the poverty line; D.C., Louisiana and Mississippi are highest.
Advance care planning visits in Medicare
Original Medicare paid for 2,700,155 advance care planning talks in 2024, 96.5 per 1,000 enrollees, with a 33-fold gap between states (CMS).
Nursing home fines by state
CMS records $454,984,026 in fines across 12,989 penalties over three years. State totals and fines per bed. A fine is not a quality rating.
Farmers 65 and older by state
1,293,993 farm producers (38.4%) are 65 or older; farmland and buildings average $1,781,284 per farm (USDA 2022 Census of Agriculture).
Parents 65+ living in an adult child’s home
3,447,158 parents and parents-in-law 65+ live in an adult child’s home. Powers of attorney, care agreements, the Medicaid look-back and SSI (Census ACS).
Married couples where a spouse has memory trouble
1,653,657 older married couples include a spouse with serious difficulty remembering or making decisions. Powers of attorney, the well spouse’s will and Medicaid spousal rules (Census ACS).
PACE programs by state
82,196 Medicare enrollees in PACE (all-inclusive care for the elderly) in October 2026; 17 states have none. Who qualifies, what it costs, and estate recovery (CMS data).
Elder financial exploitation reports by state
276,982 bank and financial-institution reports of suspected elder exploitation in 2025, up 347% since 2020, with rates per 10,000 residents 65+ (FinCEN data).
Income, benefits, disability and life stages
Social Security, SSI and retirement income, families with disabilities, and the life stages from a new baby to turning 65 that call for a plan.
Who would raise the kids? Naming a guardian by state
Children living with one adult in charge and grandparents raising grandchildren (ACS 2024 1-year), plus how each state treats a guardian named in a parent’s will, with statute citations and CSV download. Courts still decide on the child’s best interest.
Children getting survivor benefits by state
2,014,202 children receive Social Security survivor benefits after a parent died (Dec 2024), about 27.6 per 1,000 kids. Every state.
Grandparents raising grandchildren by state
2,013,641 grandparents are responsible for grandchildren under 18; North Dakota, Mississippi and Kentucky rank highest.
Children with disabilities by state
3,811,937 children under 18 (5.2%) have a disability; parents need a guardian, a special needs trust and a plan for age 18 (Census ACS 2024).
New parents by state
3,628,934 babies were born in 2024, 39.5% to unmarried mothers. The will and guardian steps new parents take (CDC NCHS).
Turning 18 by state
4,499,944 Americans were 17 in mid-2025. What parents lose at 18 and the health care proxy, HIPAA and POA forms new adults sign (Census).
Aging parents of adult children with disabilities
1,376,708 adults with a disability live with a parent 65 or older. How a special needs trust, an ABLE account and DAC benefits fit into the parent’s estate plan (Census ACS).
Veterans’ estate planning by state
About half of U.S. veterans are 65 or older (ACS 2024). State counts, and which VA benefits do not follow a will.
Social Security’s share of state income
Social Security was $1.57 trillion in 2025, about 6% of U.S. personal income. Share by state from BEA, and what happens to a check when a spouse dies. The 2027 COLA was not yet announced.
SSI’s $2,000 asset limit and special needs trusts
7,423,856 people received SSI in December 2024. Recipients by state, how special needs trusts work, and where bills to raise the limit stand.
Households with retirement income by state
32,435,969 households (24.4%) have pension, annuity or retirement-account income; Delaware leads at 34.3%.
Households with Social Security income
41.9 million households (31.6%) report Social Security income — money that does not pass under a will (Census ACS 2024).
Households with SSI income
6.66 million households (5.0%) report Supplemental Security Income — a direct inheritance can put benefits at risk (Census ACS 2024).
Turning 65 in 2026, state by state
About 4.2 million people turn 65 this year. State counts, Medicare and Social Security dates, and an estate planning checklist.
VA fiduciary program by the numbers
102,875 veterans, surviving spouses and children had a VA fiduciary in fiscal 2025, managing $2.77 billion a year. Who VA picks, how to state your choice, and why a will matters (VA data).
Who manages Social Security when a parent can’t: representative payee data
4.65 million Social Security beneficiaries and 2.7 million SSI recipients have a representative payee, and SSA won’t accept a power of attorney. Rates by age and benefit type, 2015-2024 trends and how to name a payee in advance (SSA, CRS).
Widows and widowers on Social Security survivor benefits by state
3.43 million widow(er)s averaged $1,832 a month in December 2024, and a couple typically loses about 40% of its Social Security at the first death. State counts and averages, eligibility rules and planning steps (SSA, Census).
Use the research, then plan for your family
Community statistics can help frame questions. Your documents, property, family and state rules determine the practical next steps. Start with our aging-parent planning roadmap, review the essential documents, or compare a will and a trust. If you are evaluating a trust, our living-trust cost guide explains the budgeting questions.
For checklists and trusted outside services, visit Estate Planning Resources.
Sources, reuse and updates
Each study identifies its data periods, methodology and limitations. Original research is separate from legal reference material; not every page has downloadable datasets. Reuse terms are stated on individual studies. Cite the specific study rather than this index when using a finding.
Research index created September 17, 2026. Read our editorial standards.