Quick answers
Does Nevada have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Nevada, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Nevada have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Nevada, 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 Nevada?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (NRS §§ 111.655–111.699 — Uniform Real Property Transfer on Death Act (statutory 'deed upon death'); adopted 2011).
What is the Medicaid look-back period in Nevada?
Look-back period: 60 months for transfers made on or after February 8, 2006 (Nevada Medical Assistance Manual F-400, Transfer of Assets; Medical Assistance Manual index updated September 29, 2023; F-400 marker 23 Oct 01 MTL 04/23).
Does Nevada tax Social Security benefits?
Social Security benefits: No state individual income tax (tax.nv.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 Nevada, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Nevada 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 Nevada, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Nevada estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: NRS §§ 111.655–111.699 — Uniform Real Property Transfer on Death Act (statutory 'deed upon death') · Effective: adopted 2011 · Checked July 26, 2026
- Controlling statute
- Nev. Rev. Stat. §§ 111.655 to 111.699Verified
Source: NRS §§ 111.655–111.699 — Uniform Real Property Transfer on Death Act (statutory 'deed upon death') · Effective: adopted 2011 · Checked July 26, 2026
Full detail: Nevada transfer-on-death deed page
Small-estate procedure
- Current rule
- $25,000 for most successors or $150,000 for a surviving spouse; 40-day death wait and 14-day successor noticeVerified
Source: NRS 146.080 (Nev. Judiciary Self-Help Center) · Effective: 2023 · Checked August 23, 2026
Full detail: Nevada small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Nursing-facility gross-income limit
- $2,982 per month (300% of the 2026 SSI federal benefit rate)Verified
- Applies to: resident applicant.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: Nevada DSS MAABD general information · Effective: SSI, resource, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: applicant.
Source: Nevada Medical Assistance Manual F-100 · Effective: Medical Assistance Manual index updated August 8, 2025; source marker 08 Aug MTL 08/25 · Checked September 5, 2026
- Community-spouse resource allowance
- $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; Nevada applies the federal maximum.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: Nevada Medical Assistance Manual F-100 · Effective: SSI, resource, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Community-spouse minimum monthly maintenance-needs allowance
- $2,705 base and $811.50 excess-shelter threshold per monthVerified
- Applies to: institutionalized applicant with a community spouse; excess shelter costs may increase the allowance.
Source: CMS 2026 minimum maintenance-needs standards · Also: Nevada Medical Assistance Manual F-100 · Effective: Minimum maintenance-needs amounts effective July 1, 2026 · Checked September 5, 2026
- Community-spouse maximum monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: CMS 2026 SSI and January spousal-impoverishment standards · Also: Nevada Medical Assistance Manual F-100 · Effective: SSI, resource, and home-equity standards effective January 1, 2026 · Checked September 5, 2026
- Home-equity limit
- Not yet verified
- Applies to: applicant subject to Nevada's home-equity rule.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
Full detail: Nevada Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months for transfers made on or after February 8, 2006Verified
Source: Nevada Medical Assistance Manual F-400, Transfer of Assets · Effective: Medical Assistance Manual index updated September 29, 2023; F-400 marker 23 Oct 01 MTL 04/23 · Checked September 5, 2026
- Transfer-penalty divisor
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- How the state administers the penalty
- The penalty starts on the later of the transfer month or the date the person is otherwise eligible for institutional care; transfers are accumulated and partial penalty periods are not rounded down.Verified
Source: Nevada Medical Assistance Manual F-400, Transfer of Assets · Effective: Medical Assistance Manual index updated September 29, 2023; F-400 marker 23 Oct 01 MTL 04/23 · Checked September 5, 2026
Full detail: Nevada Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded recovery reaches the undivided estate, including probate property and interests passing through joint tenancy, tenancy in common, survivorship, life estate, living trust, annuity, homestead, or other arrangements.Verified
Source: Nevada Revised Statutes chapter 422 · Effective: Compilation marker [Rev. 4/15/2026 2:45:36 PM--2025] · Checked September 5, 2026
- Controlling authority
- Nevada Revised Statutes sections 422.054, 422.29302, and 422.29306Verified
Source: Nevada Revised Statutes chapter 422 · Effective: Compilation marker [Rev. 4/15/2026 2:45:36 PM--2025] · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is restricted while a surviving spouse, child under 21, or blind or disabled child survives; pre-death lien protections apply for specified siblings and caregiver children.Verified
Source: Nevada Revised Statutes chapter 422 · Effective: Compilation marker [Rev. 4/15/2026 2:45:36 PM--2025] · Checked September 5, 2026
- Hardship waiver
- A beneficiary, heir, or family member may timely request waiver, temporary waiver, or compromise under the agency's severe-financial-distress, health, shelter, and other stated criteria.Verified
Source: Nevada Medicaid Operations Manual chapter 800 · Also: Nevada Medicaid estate-recovery FAQs · Effective: December 28, 2018; MTL 02/19 · Checked September 5, 2026
- Lien practice
- A lien may secure an incorrect payment or attach before death to property of a permanently institutionalized recipient after notice and hearing, subject to protected-relative exceptions; return home requires release.Verified
Source: Nevada Revised Statutes chapter 422 · Effective: Compilation marker [Rev. 4/15/2026 2:45:36 PM--2025] · Checked September 5, 2026
Full detail: Nevada 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.nv.gov · Effective: tax year 2026 · Checked June 20, 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.nv.gov · Effective: tax year 2026 · Checked June 20, 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.nv.gov · Effective: tax year 2026 · Checked June 20, 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.nv.gov · Effective: tax year 2026 · Checked June 20, 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.nv.gov · Effective: tax year 2026 · Checked June 20, 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.