No state death tax
Arkansas Estate and Inheritance Tax in 2026
No current Arkansas estate or inheritance tax on a 2026 or 2027 death. Act 645 of 2003 repealed Arkansas estate tax for deaths from January 1, 2005, so no Arkansas estate-tax return is required.
Updated 1 primary source citedEditorial policy
Arkansas and federal death-tax estimate
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- Total estimated death taxes
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- Arkansas death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Arkansas
DFA Subject 605 identifies Act 645 of 2003 as the estate-tax repeal for deaths from January 1, 2005. It says no Arkansas estate-tax return is required for those deaths. Do not confuse the separate fiduciary income-tax return with this repealed transfer tax.
DFA Subject 605 separates repeal from estate income
The Arkansas fact sheet gives a specific starting date for Act 645's estate-tax repeal. This is stronger evidence than an unsupported list of low-tax states. Record the decedent's date of death before checking a legacy notice or assessment: an Arkansas estate opened today may relate to a much earlier death. The current profile covers 2026 deaths, not the resolution of those historic assessments.
An Arkansas fiduciary income-tax return concerns money earned by an estate or trust. For example, interest credited after the death and rent collected while a house awaits distribution need accounting independent of the transfer-tax calculation. Keep the property's prepared date-of-death value separate from its later revenue. Neither number should be silently substituted for the other in a federal worksheet.
For an estate with Tennessee property, confirm the applicable death year there as well; Tennessee's former inheritance system used its own timeline. Arkansas repeal does not serve as another state's clearance. Federal deductions should come from the completed estate schedules, including any permitted administration costs, rather than a blanket estimate based on the gross value.
Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Arkansas with the other no-tax states.
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