United States (US)
The United States is a federation of 50 states and the District of Columbia spanning six time zones from the Atlantic to the Pacific, plus Alaska and Hawaii.
Estate & Inheritance in United States
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
US estate planning governed by state law — wide variation. No federal inheritance tax on recipients; federal estate tax only on large estates above $15M per person ($30M couple with portability), effective January 1, 2026, made permanent by the One Big Beautiful Bill Act (July 4, 2025). Six states impose additional state inheritance tax on recipients.
Intestacy — What Happens Without a Will
If die without will: state intestacy law controls. Surviving spouse + children share. No spouse? Parents/siblings. Varies by state — Uniform Probate Code in 18 states.
Types of Valid Will
Simple Will
Last Will and TestamentBasic written will, witnessed by 2 people (or notarized in some states). Covers asset distribution, guardianship of minors.
Until revoked
Living Trust (Revocable)
Revocable Living TrustTrust you control during life; avoids probate on death. Funded by retitling assets.
Until revoked
Avoids probate (expensive + public in CA/FL). Best for high-net-worth or privacy concerns.
Holographic Will
Holographic WillHandwritten will, recognized in ~26 states without witness.
Varies by state
Pour-Over Will
Pour-Over WillCompanion to living trust — catches assets not retitled into trust.
Until revoked
Forced Heirship
US does NOT have civil-law forced heirship (except Louisiana for legitime). Can disinherit children. Spouse has elective share right in most states (typically 1/3 of estate) preventing full disinheritance.
EU Succession Regulation (Brussels IV)
US not party to EU Succession Regulation. US citizens with property in EU need separate EU-compliant will or rely on EU Regulation 650/2012 for habitual residence rules.
Inheritance Tax
No federal inheritance tax. Federal ESTATE tax (on estate, not heir) only on estates over $15M per person ($30M couple with portability), effective January 1, 2026. 40% rate above exemption. The One Big Beautiful Bill Act (signed July 4, 2025) made this $15M exemption permanent and inflation-indexed — eliminating the prior sunset risk. 6 states impose additional state inheritance tax on recipients: IA, KY, MD, NE, NJ, PA.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse (Federal) | Unlimited (marital deduction) | 0% |
| Any heir (Federal, beyond exemption) | $15M exemption (2026, permanent — One Big Beautiful Bill Act) | 40% above exemption |
| Spouse (state inheritance — IA/KY/MD/NE/NJ/PA) | Full exemption in all 6 | 0% |
| Children (NJ) | Full exemption (Class A) | 0% |
| Siblings (NJ) | $25,000 (Class C) | 11-16% |
| Non-relatives (PA) | $0 | 15% |
Lifetime gift exemption unified with estate exemption. Annual gift exclusion $19,000 per recipient (2026 est) tax-free.
Cross-Border & Multi-Country Estates
US citizens worldwide estate is taxable. Non-US persons only US-situs assets subject to estate tax with only $60,000 exemption. Tax treaties with UK, Germany, France, Canada etc. modify these rules.
Certificate of Inheritance
Not a US concept. US uses probate: Letters Testamentary (if will) or Letters of Administration (if no will) issued by probate court to executor/administrator.
Will Registration
No national registry. Some states have optional registry (OH, AZ). File with probate court or keep with attorney. Tell family location.
Living Will & Healthcare Power of Attorney
Living Will / Advance Directive / Healthcare Power of Attorney varies by state. Essential documents: Living Will (end-of-life wishes), Healthcare POA (who decides), Financial POA (during incapacity), HIPAA release (medical info access).
Useful Links
Estate & Inheritance
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