Estate Tax FAQs

Estate Tax FAQs

Pursuant to NRS 375A, a tax is imposed in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes.

Who must file for Estate Taxes in Nevada?

Nevada filing is required in accordance with Nevada law NRS 375.A for any decedent who has property located in Nevada at the time of death, December 31, 2004 or prior, and whose estate value meets or exceeds the level requiring a Federal Estate Tax return.

If the time of death is on or after January 1, 2005, Nevada does not require filing of Estate Tax and will not require filing until which time the Internal Revenue Service reenacts the Death Tax Credit Nevada that was collected prior to January 1, 2005.

Contact the Department

Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.

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