Quick answers
Does Alaska have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Alaska, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Alaska have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Alaska, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Alaska?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (AS ch. 13.48 — Uniform Real Property Transfer on Death Act (§ 13.48.010 authorizes the deed); effective July 21, 2014).
What is the Medicaid look-back period in Alaska?
Look-back period: 60 months (Alaska Administrative Code 7 AAC 100.510(c); Applies to an applicant who applies on or after July 20, 2007).
Does Alaska tax Social Security benefits?
Social Security benefits: No state individual income tax (tax.alaska.gov; tax year 2026).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Alaska, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Alaska estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Alaska, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Alaska estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: AS ch. 13.48 — Uniform Real Property Transfer on Death Act (§ 13.48.010 authorizes the deed) · Effective: effective July 21, 2014 · Checked November 14, 2026
- Controlling statute
- Alaska Stat. ch. 13.48Verified
Source: AS ch. 13.48 — Uniform Real Property Transfer on Death Act (§ 13.48.010 authorizes the deed) · Effective: effective July 21, 2014 · Checked November 14, 2026
Full detail: Alaska transfer-on-death deed page
Small-estate procedure
- Current rule
- $50,000 other personal property plus $100,000 of registered vehicles; 30-day waitVerified
Source: Alaska Stat. § 13.16.680 · Effective: current · Checked August 23, 2026
Full detail: Alaska small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional and waiver income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: Alaska Medicaid State Plan Supplement 1 to Attachment 2.6-A · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: TN 11-005 effective January 1, 2011; approved November 10, 2011 · Checked November 14, 2026
- Applicant resource limit
- Not yet verified
- Applies to: single applicant.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Protected community-spouse resources
- Not yet verified
- Applies to: institutionalized applicant with a community spouse; Alaska selects the federal maximum rather than a half-share range.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Community-spouse monthly maintenance-needs allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Home-equity limit
- $752,000 for 2026Verified
- Applies to: applicant subject to Alaska's substantial-home-equity rule.
Source: Alaska Medicaid State Plan, Supplement 17 to Attachment 2.6-A (substantial home equity), TN 06-08 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: TN No. 06-08; effective October 1, 2006; elects $500,000 increased annually by the CPI-U from 2011 · Checked November 14, 2026
Full detail: Alaska Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Alaska Administrative Code 7 AAC 100.510(c) · Effective: Applies to an applicant who applies on or after July 20, 2007 · Checked November 14, 2026
- Transfer-penalty divisor
- No single statewide figure. Alaska divides by the average monthly cost to a private patient of nursing home care in the individual's community on the date of application, or by the current swing-bed rate when the community cannot be determined.Verified
Source: Alaska Administrative Code 7 AAC 100.510(e)-(g) · Also: Alaska Medicaid State Plan, Supplement 9(b) to Attachment 2.6-A, TN 06-07 · Effective: Applies to a transfer for less than fair market value that occurs on or after February 8, 2006 · Checked November 14, 2026
- How the state administers the penalty
- Total the uncompensated value of all transfers in the look-back period and divide by the average monthly private-patient nursing-home cost in the individual's community. The penalty equals the quotient in months, including any partial month. It begins on the first day of the later of the month after the transfer month or the month the department finds the recipient eligible for long-term care services.Verified
Source: Alaska Administrative Code 7 AAC 100.510(e)-(g) · Also: Alaska Medicaid State Plan, Supplement 9(b) to Attachment 2.6-A, TN 06-07 · Effective: Applies to a transfer for less than fair market value that occurs on or after February 8, 2006 · Checked November 14, 2026
Full detail: Alaska Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Recovery reaches real and personal property of the decedent, trust, or other person whose affairs are subject to the Alaska Uniform Probate Code during administration. The reviewed state plan does not expand the definition to survivorship transfers outside that code.Verified
Source: Alaska Medicaid State Plan Attachment 4.17-A · Effective: Effective December 1, 2003; CMS approval July 22, 2004 · Checked September 2, 2026
- Controlling authority
- Alaska Medicaid State Plan Attachment 4.17-AVerified
Source: Alaska Medicaid State Plan Attachment 4.17-A · Effective: Effective December 1, 2003; CMS approval July 22, 2004 · Checked September 2, 2026
- Exemptions and deferrals
- The state plan protects qualifying caregiver children and siblings, protected tribal resources, and low-income Medicare cost-sharing and other listed categories from recovery under its stated conditions.Verified
Source: Alaska Medicaid State Plan Attachment 4.17-A · Effective: Effective December 1, 2003; CMS approval July 22, 2004 · Checked September 2, 2026
- Hardship waiver
- Expected recovery must be at least twice administrative and legal cost and at least $10,000 net. Notice supplies waiver instructions; a request is due within 30 days, with a targeted 30-day agency decision and appeal rights.Verified
Source: Alaska Medicaid State Plan Attachment 4.17-A · Effective: Effective December 1, 2003; CMS approval July 22, 2004 · Checked September 2, 2026
- Lien practice
- The state plan presumes a person institutionalized for 120 consecutive days is not reasonably expected to return home, then requires advance notice, waiver instructions, and appeal rights before filing a lien.Verified
Source: Alaska Medicaid State Plan Attachment 4.17-A · Effective: Effective December 1, 2003; CMS approval July 22, 2004 · Checked September 2, 2026
Full detail: Alaska Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: tax.alaska.gov · Effective: tax year 2026 · Checked August 8, 2026
- Public pensions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: tax.alaska.gov · Effective: tax year 2026 · Checked August 8, 2026
- Private pensions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: tax.alaska.gov · Effective: tax year 2026 · Checked August 8, 2026
- IRA and 401(k) distributions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: tax.alaska.gov · Effective: tax year 2026 · Checked August 8, 2026
- Military retirement pay
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: tax.alaska.gov · Effective: tax year 2026 · Checked August 8, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.