Reference
Forms, Instructions & Statutory Sources
Updated 83 primary sources citedEditorial policy
The state pages identify the return lines, date range and calculation boundaries used by each worksheet. This index brings their direct source links together. Current source verification runs through October 2, 2026; a document's revision year may differ from the year of death it covers.
Reading the authority alongside the worksheet
Use the current-year form together with its instructions and any later enacted change. New York publishes its annual exclusion separately from the return instructions. Washington has two schedules within 2026. Kentucky's enacted 2026 statutes change some rules still shown in the older agency guide. These differences are explained on the respective pages.
Federal
2026–2027 prepared federal worksheet; future indexed amount is an explicit published input
District of Columbia
D-76 schedule, indexed zero bracket and property percentage
Connecticut
Gift addbacks, allocation and lifetime tax cap
Hawaii
State DSUE, gifts and situs-specific exclusions
Illinois
Interrelated estate-tax calculation
Maine
One-year gifts, QTIP and property fraction
Maryland
Estate tax plus beneficiary inheritance tax and paid credits
Massachusetts
Property exclusions and state QTIP
Minnesota
Three-year gifts and business/farm deductions
New York
Exclusion credit and 105% cliff comparison
Oregon
Natural-resource relief and property allocation
Rhode Island
2026 credit before allocation
Vermont
Two-year gifts and prepared farmer adjustment
Washington
Two different 2026 death-date schedules
Kentucky
New 2026 niece/nephew exemption and payment windows
Nebraska
Recipient age and statutory relationship exemptions
New Jersey
Separate beneficiary exemptions and graduated brackets
Pennsylvania
Parent/child age rules and partial-payment discounts
Sources for the remaining 34 states
The no-current-death-tax directory includes a separate primary-source note for each state, including repeal dates and remaining administrative details. California's guide separately links the Controller and Franchise Tax Board.
Data export and calculation limits
The JSON directory lists page destinations, scopes and sources. It is a navigation and source catalogue, not a substitute tax-rate table or a promise that all legal circumstances are modeled. Read the methodology before interpreting a calculation.
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