On the record—Every fact sourced to a primary record·The standard—Advisors never pay for placement·Independent—A publication of AdvisorWorld.com Inc·Verification—Credentials checked with the issuing body·Sourcing—The IRS, state departments of revenue, and the courts·Corrections—When we're wrong, we fix the record and say so·On the record—Every fact sourced to a primary record·The standard—Advisors never pay for placement·Independent—A publication of AdvisorWorld.com Inc·Verification—Credentials checked with the issuing body·Sourcing—The IRS, state departments of revenue, and the courts·Corrections—When we're wrong, we fix the record and say so·
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Estate Tax & Data · Open Data

The state estate & inheritance tax dataset

The data behind our state-by-state comparison is free to download and reuse. It is the same attorney-reviewed, version-pinned snapshot that renders the state pages — offered here as CSV and JSON so writers, researchers, and other professionals can work with it directly. Reuse it freely; just credit TheTrustedAdvisor.com and link back.

Version 2026.v2 · published July 24, 2026.

Download the dataset

Two formats, identical data. Both are generated at build time from the single pinned snapshot — they cannot fall out of sync with the pages, and they carry the version and checksum below.

Version & provenance

Dataset version2026.v2
Jurisdictions19 rows — attorney-reviewed
Canonical SHA-25617a41690aac6efdea4ace0d8fd99a46b73c94f4b14532797d6c6523dd8691906
PublishedJuly 24, 2026
Reviewed bySakineh Majd, J.D. — Maine Bar #004999 · review record
The checksum is the point. The canonical (sorted-key) SHA-256 above identifies this exact dataset. Our build recomputes it and refuses to publish if the data and the hash disagree — so the file you download is provably the version this page names.

License & attribution

You may use, copy, adapt, and redistribute this dataset — including in commercial work — on one condition: give credit to “The Trusted Advisor (thetrustedadvisor.com)” with a link back to this page or the state-by-state comparison. That is the whole license, in plain language.

The dataset is provided as-is, for information only. It is not legal or tax advice and is not a substitute for a professional licensed in the relevant state. Estate and inheritance tax law changes every legislative session; each row carries its own as-of date and primary source so you can re-verify before relying on it. We make no warranty and accept no liability for reliance on the data.

How to cite it

Suggested attribution:

Methodology & sources

State Estate & Inheritance Tax Dataset (2026.v2). The Trusted Advisor, a publication of AdvisorWorld.com Inc. Retrieved from https://thetrustedadvisor.com/data/. Published July 24, 2026.

To put the lookup on your own page instead of hosting a file, see the embeddable lookup — it carries this same pinned 2026.v2 dataset (re-grab the code when a new version is published). For other citation formats and media use, see cite our work.

What’s in the file

The CSV carries the fields most people need in a spreadsheet: whether each jurisdiction has an estate tax and/or an inheritance tax, the estate exemption and top rate, the top inheritance-tax rate, the controlling statute cite and official source URL, the as-of date, the verification status, and the reviewer. The JSON adds the full structure — graduated rate schedules, inheritance classes by relationship, split-year effective periods, and per-field source records.

Methodology & sources

This dataset is verified against primary sources — the IRS, state statutes, and state departments of revenue — and independently reviewed by a licensed attorney before publication. See our editorial standards and the state-by-state comparison for the full, cited detail.

Dataset 2026.v2 · canonical SHA-256 17a41690aac6efde… · published July 24, 2026.