
North Carolina and the Federal Estate Tax
North Carolina has no state estate or inheritance tax, so only the federal estate tax applies. Learn the 2026 exclusion, portability, and what counts.
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North Carolina has no state estate or inheritance tax, so only the federal estate tax applies. Learn the 2026 exclusion, portability, and what counts.

North Carolina exempt property explained. Learn how the spousal year's allowance sets aside $60,000 for a surviving spouse ahead of most creditor claims.

North Carolina probate accounting guide: the 90-day inventory, annual and final accounts, and how the Clerk of Superior Court reviews an executor's numbers.

North Carolina probate bond requirements: when the Clerk of Superior Court requires an executor or administrator to post bond, when a will waives it, and cost.

How North Carolina debt payment priority works: the nine classes under G.S. 28A-19-6, insolvent estate rules, the year's allowance, and personal liability.

North Carolina step-up in basis: inherited property gets a new basis at the owner's date of death. See how to calculate it and lower capital gains tax.

North Carolina surviving spouse rights explained: the sliding-scale elective share, the year's allowance, a life estate in the home, and the intestate share.

Pennsylvania has no state estate tax but does levy an inheritance tax on heirs. Learn the federal estate tax, the 2026 exclusion, and portability.

The Pennsylvania family exemption is a $3,500 allowance the surviving spouse can claim from estate property before most creditors during probate.

Pennsylvania probate accounting: the inventory filed with the Register of Wills, formal Orphans' Court accounts, and the family settlement agreement close.
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