Disclaimer: General educational research only — not legal, tax or financial advice. Rules differ by state and by family. Talk to an estate planning attorney in your state before you act.
Estate Planning Data & Research → Federal Estate Tax Returns by State
The federal estate tax reaches very few families. In 2024 the IRS received 7,195 estate tax returns (Form 706) from the whole country, and only 2,663 of them owed any tax. Most of those returns were for people who died in 2023, when an estate had to file only if it was worth more than $12.92 million.
That doesn’t mean most families can skip planning. Probate, state estate and inheritance taxes, and beneficiary forms affect estates far smaller than the federal threshold. This page shows how many federal returns came from each state and D.C., per 100,000 adults and per 100,000 residents 65 and older.
Even when no federal estate tax is due, a plan decides who inherits and whether the family goes through probate. See how a trust and a will differ.
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Cite this page URL when reusing findings. Not a substitute for official sources or professional advice.
Key findings
- 7,195 federal estate tax returns were filed in 2024, down 20.3% from 9,024 in 2023.
- Only 2,663 returns owed tax. Net estate tax totaled $23.3 billion, down from $44.4 billion on 2023 filings. Gross estates on all returns totaled $248.9 billion.
- Most returns: California (1,440), Florida (977), New York (570), Texas (467) and Illinois (245).
- Highest per 100,000 adults: Wyoming (6.05), Florida (5.17), Connecticut (4.68) and California (4.64). Lowest: West Virginia (0.77), Mississippi (0.92) and Kentucky (1.12).
- Per 100,000 residents 65+: District of Columbia (27.6), Wyoming (23.9) and California (22.1) lead; the national rate is 11.7.
- About 2.7 returns were filed for every 100,000 adults nationwide.
Federal estate tax returns by state
| State | Returns filed 2024 | Returns filed 2023 | Change (%) | Per 100k adults | Per 100k age 65+ | Average gross estate | Returns owing tax |
|---|---|---|---|---|---|---|---|
| Wyoming | 28 | 20 | 40.0 | 6.05 | 23.9 | $75.9M | not shown |
| Florida | 977 | 1,229 | -20.5 | 5.17 | 19.2 | $35.4M | 388 |
| Connecticut | 138 | 156 | -11.5 | 4.68 | 19.3 | $32.8M | 46 |
| California | 1,440 | 1,812 | -20.5 | 4.64 | 22.1 | $38.2M | 596 |
| New Hampshire | 51 | 38 | 34.2 | 4.39 | 16.8 | $39.2M | 17 |
| District of Columbia | 25 | 32 | -21.9 | 4.37 | 27.6 | $29.6M | not shown |
| South Dakota | 28 | 26 | 7.7 | 3.96 | 15.9 | $20.8M | not shown |
| Montana | 33 | 33 | 0.0 | 3.64 | 13.7 | $23.5M | not shown |
| New York | 570 | 693 | -17.7 | 3.59 | 15.2 | $40.8M | 180 |
| Massachusetts | 203 | 250 | -18.8 | 3.51 | 15.2 | $31.4M | 54 |
| Nebraska | 47 | 86 | -45.3 | 3.08 | 13.5 | $28.1M | 13 |
| Hawaii | 33 | 52 | -36.5 | 2.86 | 10.6 | $30.4M | 11 |
| Iowa | 72 | 91 | -20.9 | 2.86 | 11.8 | $18.6M | 22 |
| Kansas | 64 | 69 | -7.2 | 2.8 | 12.0 | $25.5M | 19 |
| Nevada | 71 | 107 | -33.6 | 2.75 | 12.3 | $48.1M | 30 |
| Colorado | 124 | 151 | -17.9 | 2.61 | 12.6 | $24.4M | 41 |
| North Dakota | 16 | 19 | -15.8 | 2.59 | 11.4 | $26.6M | not shown |
| Illinois | 245 | 302 | -18.9 | 2.45 | 10.8 | $55.0M | 83 |
| Washington | 144 | 175 | -17.7 | 2.28 | 10.4 | $28.4M | 61 |
| New Mexico | 38 | 34 | 11.8 | 2.25 | 8.9 | $30.6M | 14 |
| Vermont | 12 | 16 | -25.0 | 2.24 | 8.1 | $21.9M | not shown |
| Utah | 57 | 50 | 14.0 | 2.22 | 13.1 | $24.6M | not shown |
| New Jersey | 161 | 271 | -40.6 | 2.16 | 9.4 | $23.9M | 55 |
| Maine | 25 | 15 | 66.7 | 2.15 | 7.6 | $24.4M | 12 |
| Oregon | 73 | 84 | -13.1 | 2.12 | 8.6 | $25.8M | 22 |
| South Carolina | 91 | 87 | 4.6 | 2.1 | 8.4 | $21.3M | 25 |
| Rhode Island | 19 | 29 | -34.5 | 2.09 | 8.6 | $19.6M | not shown |
| Tennessee | 116 | 114 | 1.8 | 2.05 | 9.1 | $24.4M | 58 |
| Minnesota | 92 | 128 | -28.1 | 2.04 | 8.7 | $28.5M | 25 |
| Maryland | 99 | 138 | -28.3 | 2.02 | 9.0 | $30.7M | 34 |
| Pennsylvania | 211 | 271 | -22.1 | 2.02 | 7.9 | $40.5M | 74 |
| Arizona | 120 | 165 | -27.3 | 2.0 | 8.0 | $24.2M | 42 |
| Texas | 467 | 561 | -16.8 | 1.98 | 10.7 | $28.2M | 178 |
| Missouri | 96 | 115 | -16.5 | 1.97 | 8.2 | $22.1M | 33 |
| Wisconsin | 93 | 116 | -19.8 | 1.97 | 7.9 | $33.1M | 31 |
| Alaska | 11 | not shown | n/a | 1.94 | 10.1 | $30.6M | not shown |
| Virginia | 131 | 192 | -31.8 | 1.89 | 8.4 | $32.6M | 46 |
| Idaho | 26 | 30 | -13.3 | 1.69 | 7.3 | $23.4M | not shown |
| Michigan | 133 | 157 | -15.3 | 1.65 | 6.7 | $27.5M | 48 |
| Ohio | 152 | 225 | -32.4 | 1.63 | 6.7 | $26.7M | 75 |
| Alabama | 65 | 94 | -30.9 | 1.61 | 6.8 | $27.0M | 23 |
| North Carolina | 137 | 184 | -25.5 | 1.58 | 6.9 | $53.0M | 50 |
| Oklahoma | 49 | 52 | -5.8 | 1.56 | 7.1 | $51.5M | 16 |
| Arkansas | 36 | 50 | -28.0 | 1.51 | 6.4 | $30.7M | 13 |
| Georgia | 128 | 167 | -23.4 | 1.48 | 7.2 | $28.0M | 52 |
| Indiana | 75 | 91 | -17.6 | 1.4 | 6.2 | $25.9M | 27 |
| Delaware | 11 | 24 | -54.2 | 1.31 | 4.8 | $46.8M | not shown |
| Louisiana | 44 | 60 | -26.7 | 1.24 | 5.4 | $31.4M | 23 |
| Kentucky | 40 | 54 | -25.9 | 1.12 | 4.8 | $30.9M | 16 |
| Mississippi | 21 | 42 | -50.0 | 0.92 | 4.0 | $32.1M | not shown |
| West Virginia | 11 | not shown | n/a | 0.77 | 2.8 | $23.9M | not shown |
| United States (incl. other areas) | 7,195 | 9,024 | -20.3 | 2.69 | 11.7 | $34.6M | 2,663 |
Source: IRS Statistics of Income, Estate Tax Returns Filed in 2024 and 2023, Table 2 (by state of residence). Rates use Census ACS 2024 1-year population. “Not shown” means the IRS withheld the figure to protect taxpayer privacy; it is still included in the U.S. total. The U.S. row includes 43 returns from territories, citizens living abroad and unknown states. Sorted by returns per 100,000 adults.
What this means if your estate is under the federal limit
- State taxes can still apply. About a dozen states and D.C. have their own estate tax, and several have an inheritance tax, often with much lower thresholds. See state estate taxes and state estate and inheritance tax collections.
- Probate applies regardless of size. A will goes through probate court; assets in a living trust or with a named beneficiary usually don’t.
- Beneficiary forms override the will. See money that skips the will.
- The limit moves. For deaths in 2026 the federal exclusion is $15 million per person. See estate and gift tax limits by year.
Related: trusts by state · estate tax statistics
Related research: farmers 65 and older by state compares producer ages and average farmland value per farm ($1,781,284 in 2022) in every state.
Methodology
IRS Statistics of Income Division, Estate Tax Returns Study, Table 2: Estate Tax Returns Filed in 2024 (released July 2026) and the matching 2023 table, downloaded Oct. 16, 2026. Figures are IRS estimates from a sample; money amounts are reported in thousands of dollars. Returns are counted by the year they were filed, not the year of death. Average gross estate is gross estate divided by returns. Per-capita rates use Census American Community Survey 2024 1-year estimates (table B01001) for adults 18+ and residents 65+.
What this doesn’t measure. Wealth of families who did not file, state estate or inheritance tax, or the year of death. Small states have few returns, so their rates and averages move a lot from year to year.
Frequently asked questions
How many federal estate tax returns are filed each year?
7,195 were filed in 2024, and 2,663 of them owed tax.
Which state files the most?
California, with 1,440 returns. Per adult, Wyoming had the highest rate (6.05 per 100,000).
Does my estate need to file Form 706?
Generally only if the gross estate plus lifetime taxable gifts exceeds the exclusion for the year of death ($15 million for 2026), or if a surviving spouse wants to keep the unused exclusion (portability). Ask a tax professional.
Is this legal advice?
No. Talk to an estate planning attorney in your state.
Sources
Public-domain government sources only. Fetched 2026-10-16.
Data
- IRS Statistics of Income, Estate Tax Returns Filed in 2024, Table 2 by state: https://www.irs.gov/pub/irs-soi/24es02st.xlsx
- IRS Statistics of Income, Estate Tax Returns Filed in 2023, Table 2 by state: https://www.irs.gov/pub/irs-soi/23es02st.xlsx
- IRS SOI Tax Stats, Estate Tax Statistics: https://www.irs.gov/statistics/soi-tax-stats-estate-tax-statistics
- U.S. Census Bureau, American Community Survey 2024 1-year, table B01001 (API): https://api.census.gov/data/2024/acs/acs1
Cite this data
Family Estate Guide, “Federal Estate Tax Returns by State,” October 2026. https://familyestateguide.com/estate-planning-data/federal-estate-tax-returns-by-state/
You’re welcome to reuse the table with a link back to this page. The underlying government data is public.
Published October 16, 2026 by Family Estate Guide. Data vintage: IRS SOI estate tax filing years 2024 and 2023; Census ACS 2024 1-year. Editorial standards.