No state death tax
West Virginia Estate and Inheritance Tax in 2026
No current West Virginia estate or inheritance tax on a 2026 or 2027 death. West Virginia Code 11-11-3 ties its estate tax to a federal credit that is no longer available, so no current tax results.
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West Virginia and federal death-tax estimate
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- Total estimated death taxes
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- West Virginia 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 West Virginia
West Virginia Code 11-11-3 limits its estate tax to the attributable federal state death-tax credit. With that credit unavailable, the linked tax produces no current estate-tax amount. The law also limits combined federal and state liability; it is not a standalone modern rate table.
When a West Virginia estate avoids a fiduciary commissioner
W. Va. Code § 44-3A-5 keeps an estate under the fiduciary supervisor, without referral to a fiduciary commissioner, when the appraisement shows $100,000 or less of assets subject to administration (real property excluded unless the will requires its administration) and no dispute arises.
Pennsylvania, Maryland and Kentucky each tax by decedent domicile or property location, so property across those borders needs its own check. Open the Pennsylvania worksheet.
Section 11-11-3 limits the tax to an attributable credit
West Virginia's imposition provision ties its tax to the portion of the allowable federal state death-tax credit attributable to property within its jurisdiction. The current federal credit is unavailable, so that formula produces no current state estate-tax amount. This is a formula-based conclusion; it does not imply that the statutory text was erased or replaced by a new West Virginia exemption.
The same section limits combined state and federal death-tax liability. An executor should not extract one sentence about tax imposition and then multiply the estate by an unrelated rate. Read the limitation and the credit mechanism together. A federal deduction for an eligible tax paid elsewhere changes the federal taxable base but is not the credit named in this West Virginia formula.
For an estate with Pennsylvania or Maryland property, collect the location and recipient information needed for those jurisdictions' separate rules. Preserve the original death date if a historic West Virginia file is involved. The 2026 federal tool accepts completed valuations and gift reconciliation, and it does not determine outstanding old assessments, fiduciary income tax or the estate's final distribution schedule.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare West Virginia with the other no-tax states.
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