ALABAMA

Residency Requirements 

Alabama residents include:

1. A person domiciled in Alabama; or
2. A person who maintains a permanent place of abode within Alabama.

A person that spends in aggregate more than seven months of the tax year within the state is presumed to be a resident.

Ala. Code § 40-18-2(b).

State Income Tax Rate for Residents

2% – 5%

Ala. Code § 40-18-5.

State Income Tax Rate for Non-residents

2% – 5% of the income from property owned and business transacted in Alabama.

Ala. Code §§ 40-18-2(a)(6), 40-18-5.

Estate and Gift Tax Rate

Alabama’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Ala. Code § 40-15-2.

Alabama does not impose gift tax.

ALASKA

Residency Requirements 

Alaska does not have a specific residency requirement for tax purposes.

State Income Tax Rate for Residents

Alaska does not impose an individual income tax on residents.

State Income Tax Rate for Non-residents

Alaska does not impose an individual income tax on non-residents.

Estate and Gift Tax Rate

Alaska’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Alaska Stat. § 43.31.011.

Alaska does not impose gift tax.

ARIZONA

Residency Requirements 

Arizona residents include:

1. A person who is in Arizona for other than a temporary or transitory purpose; or
2. A person domiciled in Arizona that only leaves the state for temporary or transitory purposes.

A person who spends in aggregate more than nine months of the taxable year in Arizona is presumed to be a resident.

Ariz. Rev. Stat. § 43-104(19).

State Income Tax Rate for Residents

2.59% – 4.54% on taxable income derived from sources within Arizona.

Ariz. Rev. Stat. § 43-1011(A).

State Income Tax Rate for Non-residents

2.59% – 4.54%.

Ariz. Rev. Stat. § 43-1011(A).

Estate and Gift Tax Rate

Arizona does not impose an estate or a gift tax.

ARKANSAS

Residency Requirements 

Arkansas residents include:

1. A person domiciled in Arkansas; or
2. A person with a permanent place of abode in Arkansas that spends in the aggregate more than six months of the taxable year within Arkansas.

Ark. Code Ann. § 26-51-102(14).

State Income Tax Rate for Residents

0.9% – 7%.

Ark. Code Ann. § 26-51-201.

State Income Tax Rate for Non-residents

0.9% – 7% on the net income from property owned and from any business, trade or occupation carried on in Arkansas.

Ark. Code Ann. §§ 26-51-201, 26-51-202(a).

Estate and Gift Tax Rate

Arkansas’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Ark. Code Ann. § 26-59-106.

Arkansas does not impose a gift tax.

CALIFORNIA

Residency Requirements 

California residents include:

1. A person who is in California for other than a temporary or transitory purpose; or
2. A person domiciled in California that only leaves the state for temporary or transitory purposes.

Cal. Rev. & Tax Code § 17014(a).

State Income Tax Rate for Residents

1% – 12.3%.

Cal. Franch. Tax Bd., California Tax Rates and Exemptions. See also Cal. Rev. & Tax Code § 17041(a), (h).

There is an additional income tax of 1% on taxable income in excess of $1 million.

Cal. Rev. & Tax Code § 17043.

State Income Tax Rate for Non-residents

1% – 12.3% on California source income. The rate is based on the entire taxable income of the nonresident for the taxable year.

Cal. Rev. & Tax Code §§ 17041(b), 17951.

Estate and Gift Tax Rate

California’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005. California does not impose a gift tax.

Cal. Rev. & Tax Code § 13301.

COLORADO

Residency Requirements 

Colorado resident taxpayers include:

1. A person who is domiciled in Colorado; or
2. A person who maintains a permanent place of abode in Colorado and who spends in aggregate more than six months of the tax year within the state.

Colo. Rev. Stat. § 39-22-103(8)(a).

State Income Tax Rate for Residents

4.63% apportioned in the ratio of Colorado nonresident federal adjusted gross income to total federal adjusted gross income.

Colo. Rev. Stat. § 39-22-104(1.7), 39-22-109(1).

State Income Tax Rate for Non-residents

4.63% of Colorado source taxable income.

Colo. Rev. Stat. § 39-22-104(5).

Estate and Gift Tax Rate

Colorado’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Colo. Rev. Stat. § 39-23.5-103(1).

Colorado does not impose a gift tax.

CONNECTICUT

Residency Requirements 

Connecticut resident taxpayers include:

1. A person who is domiciled in Connecticut; or
2. A person who maintains a permanent place of abode in Connecticut and who spends in aggregate more than 183 days within the state during the tax year.

Conn. Gen. Stat. § 12-701(a)(1).

State Income Tax Rate for Residents

3% – 6.99%.

Conn. Gen. Stat. § 12-700(a)(9).

State Income Tax Rate for Non-residents

The tax on the income of non-resident is computed as if such non-resident were a resident, multiplied by a fraction, the numerator of which is the non-residents Connecticut source income and the denominator is the non-resident’s Connecticut adjusted gross income.

Conn. Gen. Stat. § 12-700(b).

Estate and Gift Tax Rate

Connecticut imposes an estate tax upon the transfer of a taxable estate of greater than $2 million. The Connecticut estate tax rate is between 7.2% and 12% depending on the size of the estate. The total estate tax due is capped at $20 million.

Conn. Gen. Stat. § 12-391(a), (g)(3).

Connecticut’s gift tax is unified with the estate tax. The tax applies when the aggregate of taxable gifts made by a taxpayer exceeds $2 million. There is a credit for gift taxes paid if those gifts are included in the decedent’s estate.

Conn. Gen. Stat. § 12-642(a)(5).

DELAWARE

Residency Requirements 

Delaware resident taxpayers include:

1. A person who is domiciled in Delaware; or
2. A person who maintains a place of abode in Delaware and who spends in aggregate more than 183 days within the state during the tax year.

30 Del. Code § 1103.

State Income Tax Rate for Residents

2.2% – 6.6%.

30 Del. Code § 1102(a)(14).

State Income Tax Rate for Non-residents

The tax on the income of a non-resident is computed as if such non-resident were a resident, multiplied by a fraction, the numerator of which is the non-residents modified Delaware source income and the denominator is the non-resident’s Delaware adjusted gross income.

30 Del. Code § 1121.

Estate and Gift Tax Rate

Delaware repealed the estate tax effective January 1, 2018.

30 Del. Code § 1501, 150.

Delaware does not impose a gift tax.

DISTRICT OF COLUMBIA

Residency Requirements 

District of Colombia resident taxpayers include:

1. A person domiciled in the District; or
2. A person that maintains an abode within the District for an aggregate of 183 days or more during the taxable year.

D.C. Code Ann. § 47-1801.04(42).

State Income Tax Rate for Residents

4% – 8.95%.

D.C. Code Ann. § 47-1806.03(a)(8).

State Income Tax Rate for Non-residents

8.25% of unincorporated business income.

D.C. Code Ann. §§ 47-1806.01, 47-1808.03(a)(8).

Estate and Gift Tax Rate

The District of Colombia estate tax applies to estates in excess of $2 million. The estate tax rate is between 6.4% and 16% depending on the size of the estate.

D.C. Code Ann. § 47-3702(a-1), D.C. Estate Tax Computation Worksheet.

The District of Colombia does not impose a gift tax.

FLORIDA

Residency Requirements 

An individual does not have a set amount of time in Florida necessary to become a Florida resident. See Appendix B for steps to Declare Florida Domicile.

State Income Tax Rate for Residents

Florida does not impose an individual income tax.

State Income Tax Rate for Non-residents

Florida does not impose an individual income tax on non-residents.

Estate and Gift Tax Rate

Florida’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Fla. Stat. § 198.02.

Florida does not impose a gift tax.

GEORGIA

Residency Requirements 

Georgia resident taxpayers include:

1. A person who is a legal resident of Georgia on income tax day (generally, December 31);
2. A person who resides in the state on a regular or permanent basis and not on a temporary or transitory basis on income tax day; or
3. A person who on income tax day has been residing within Georgia for 183 days or part-days or longer, in the aggregate, of the immediately preceding 365 days.

Ga. Code § 48-7-1(10).

State Income Tax Rate for Residents

1% – 6%.

Ga. Code § 48-7-20(b).

State Income Tax Rate for Non-residents

1% – 6% of a non-resident’s Georgia taxable net income from services performed, property owned, proceeds of any lottery prize awarded by the Georgia Lottery Corporation, or from business carried on in Georgia.

Ga. Code §§ 48-7-20, 48-7-30(b).

Estate and Gift Tax Rate

Georgia does not impose an estate or gift tax.

See Ga. Code § 48-12-1.

HAWAII

Residency Requirements 

Hawaii resident taxpayers include:

1. A person who is domiciled in Hawaii; or
2. A person who resides in Hawaii other than on a temporary or transitory basis.

Every person that is in Hawaii in aggregate for more than 200 days during the taxable year is presumed to be a resident of Hawaii.

Haw. Rev. Stat. § 235-1

State Income Tax Rate for Residents

1.4% – 11%.

Haw. Rev. Stat. § 235-51.

State Income Tax Rate for Non-residents

1.4% – 11% of a non-resident’s income received or derived from property owned, personal services performed, trade, or business carried on in Hawaii, or any other Hawaii source income.

Haw. Rev. Stat. § 235-4.

Estate and Gift Tax Rate

Hawaii imposes an estate tax on resident decedents with an estate in excess of the federal estate tax exemption amount. The federal exemption amount for 2018 is $11.4 million. The Hawaii estate tax may also be imposed on non-residents with Hawaii assets.

The Hawaii estate tax rate is between 10% and 15.7% depending on the size of the estate.

Haw. Rev. Stat. § 236E-8(a), (b).

Hawaii does not impose a gift tax.

IDAHO

Residency Requirements 

Idaho resident taxpayers include:

1. A person domiciled in Idaho for the entire taxable year; or
2. A person that maintains a place of abode in Idaho for the entire taxable year and spends in aggregate more than 270 days of the taxable year in Idaho.

Idaho Code § 63-3013(1).

State Income Tax Rate for Residents

1.125% – 6.925%.

Idaho Code § 63-3024(a).

An additional tax of $10 is imposed on every person required to file a return.

Idaho Code § 63-3082.

State Income Tax Rate for Non-residents

1.125% – 6.925% of a non-resident’s taxable income derived from or related to sources within Idaho.

Idaho Code §§ 63-3024(a), 63-3026A(1).

Estate and Gift Tax Rate

Idaho’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Idaho Code § 14-403(1).

Idaho does not impose a gift tax.

ILLINOIS

Residency Requirements 

Illinois resident taxpayers include:

1. A person who is in Illinois for other than a temporary or transitory purpose during the taxable year; or
2. A person who is domiciled in Illinois but is absent from Illinois for a temporary or transitory purpose during the taxable year.

35 ILCS 5/1501(a)(20).

State Income Tax Rate for Residents

4.95%.

35 ILCS 5/201(b)(5.4).

State Income Tax Rate for Non-residents

4.95% on income earned or received in Illinois.

35 ILCS 5/201(a), (b)(5.4), 35 ILCS 5/301(c)(1).

Estate and Gift Tax Rate

The Illinois estate tax applies to taxable estates in excess of $4 million. The tax is an amount equal to the credit for state estate taxes available under Section 2011 or 2604 of the Internal Revenue Code as in effect on December 31, 2001.

35 ILCS 405/2(b).

Illinois does not impose a gift tax.

INDIANA

Residency Requirements 

Indiana resident taxpayers include:

1. A person who is domiciled in Indiana during the taxable year; or
2. A person who maintains a permanent place of residence in Indiana and spends more than 183 days of the taxable year within the state.

Ind. Code Ann. § 6-3-1-12.

State Income Tax Rate for Residents

3.23%.

Ind. Code Ann. § 6-3-2-1(a).

State Income Tax Rate for Non-residents

3.23% of adjusted gross income derived from sources within Indiana.

Ind. Code Ann. § 6-3-2-1(a).

Estate and Gift Tax Rate

Indiana does not impose an estate or gift tax.

IOWA

Residency Requirements 

Iowa resident taxpayers include:

1. A person domiciled in Iowa; or
2. A person who maintains a permanent place of abode within Iowa.

Iowa Code Ann. § 422.4(15).

State Income Tax Rate for Residents

0.33% – 8.53%.

Iowa Code Ann. § 422.5A.

State Income Tax Rate for Non-residents

0.33% – 8.53% of of taxable income multiplied by the ratio of the nonresident’s net income allocated to Iowa to total net income

Iowa Code Ann. §§ 422.5(1)(a), 422.8

Estate and Gift Tax Rate

Iowa does not impose an estate or gift tax.

Iowa imposes a 5% – 15% inheritance tax on real estate and tangible personal property located in Iowa (regardless of whether the owner was a resident of this state at death) and intangible personal property owned by a decedent domiciled in Iowa. Transfers to a surviving spouse, lineal ascendants (i.e. parents, grandparents, great-grandparents), and lineal descendants including step-children (i.e. children, grandchildren, and great-grandchildren) are exempt from the inheritance tax.

Iowa Code Ann. §§ 450.2; 450.10.

KANSAS

Residency Requirements 

Kansas resident taxpayers include:

1. A person who is domiciled in Kansas; or
2. A person that spends in aggregate more than six months of the taxable year within Kansas is presumed to be a resident.

Kan. Stat. Ann. § 79-32,109(b).

State Income Tax Rate for Residents

3.1% – 5.7%.

Kan. Stat. Ann. § 79-32,110(a).

State Income Tax Rate for Non-residents

Non-residents are subject to tax on their Kansas source income equal to the tax that applies to Kansas residents multiplied by the ratio of modified Kansas source income to Kansas adjusted gross income.

Kan. Stat. Ann. § 79-32,110(b).

Estate and Gift Tax Rate

Kansas does not impose an estate or gift tax.

KENTUCKY

Residency Requirements 

Kentucky resident taxpayers include:

1. A person domiciled in Kentucky; or
2. A person who maintains a place of abode in Kentucky and spends in aggregate more than 183 days of the taxable year in Kentucky.

Ky. Rev. Stat. § 141.010(24).

State Income Tax Rate for Residents

5%.

Ky. Rev. Stat. § 141.020(2)(a).

State Income Tax Rate for Non-residents

5% of taxable income Kentucky from labor performed, business done, or from other activities in Kentucky, from tangible property located in Kentucky, and from intangible property which has acquired business situs in Kentucky.

Ky. Rev. Stat. § 141.020(4).

Estate and Gift Tax Rate

Kentucky’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Ky. Rev. Stat. § 140.130(1).

Kentucky imposes an inheritance tax on transfers at death or made in contemplation of death, ranging from 2% – 16%.

Ky. Rev. Stat. §§ 140.010, 140.020, 140.070(2).

Kentucky does not impose a gift tax, but gifts made in contemplation of death are subject to inheritance tax.

Ky. Rev. Stat. § 140.020.

LOUISIANA

Residency Requirements 

Louisiana resident taxpayers include:

1. A person domiciled in Louisiana; or
2. A person who maintains a permanent place of abode in Louisiana or spends in aggregate more than six months of the taxable year within Louisiana is presumed to be a resident.

La. Rev. Stat. Ann. § 47:31(1).

State Income Tax Rate for Residents

2% – 6%.

La. Rev. Stat. Ann. § 47:32.

State Income Tax Rate for Non-residents

2% – 6% of a non-resident’s net income from property located, services rendered, business transacted, or sources within Louisiana.

La. Rev. Stat. Ann. §§ 47:31(2), 47:32.

Estate and Gift Tax Rate

Louisiana’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

La. Rev. Stat. Ann. § 47:2432.

Louisiana does not impose a gift tax.

LOUISIANA

Residency Requirements 

Maine resident taxpayers include:

1. A person who is domiciled in Maine (with a few limited exceptions); or
2. A person who maintains a permanent place of abode in Maine and spends more than 183 days of the taxable year within the state.
   Me. Rev. Stat tit. 36, § 5102(5).

State Income Tax Rate for Residents

5.8% – 7.15%.

Me. Rev. Stat tit. 36, § 5111.

State Income Tax Rate for Non-residents

Non-residents are subject to tax on their adjusted gross income at a rate equal to the tax that applies to Maine residents multiplied by the ratio of the non-resident’s Maine adjusted gross income to the non-resident’s federal adjusted gross income.

Me. Rev. Stat tit. 36, § 5111(4).

Estate and Gift Tax Rate

Maine imposes an estate tax upon the transfer of a resident’s estate, including transfers within one year of the decedent’s death, in excess of $5.6 million, the federal estate tax exemption amount. The Maine estate tax rate is between 8% and 12% depending on the size of the estate, which is then multiplied by the fraction of the decedent’s adjusted federal gross estate that is real and personal property located in Maine and intangible property.

Maine also taxes a nonresident’s estate, calculated as if the nonresident were a resident, multiplied by the fraction of the decedent’s adjusted federal gross estate that is real and personal property located in Maine.
Me. Rev. Stat tit. 36, § 4103(1); 4104.

Maine does not impose a gift tax, however gifts made within one year of the decedent’s death are subject to estate tax.

Me. Rev. Stat tit. 36, § 4102(7).

MARYLAND

Residency Requirements 

Maryland resident taxpayers include:

1. A person domiciled in Maryland on the last day of the tax year; or
2. A person who maintains a permanent place of abode within Maryland for more than six months of the taxable year.

Md. Code. Ann., Tax-Gen. § 10-101(k)(1).

State Income Tax Rate for Residents

2% – 5.75% of Maryland taxable income.

Md. Code. Ann., Tax-Gen. § 10-105(a).

State Income Tax Rate for Non-residents

2% – 5.75% of Maryland taxable income multiplied a fraction based on the Maryland taxable income calculated with and without certain reductions.

Md. Code. Ann., Tax-Gen. § 10-105(d).

Estate and Gift Tax Rate

The Maryland estate tax applies to a decedent’s taxable estate that exceeds:

• $5,000,000 for a decedent dying in 2019.
• Starting January 1, 2019 the Maryland threshold will equal the federal applicable exclusion amount.

Md. Code. Ann., Tax-Gen. § 7-309(b)(3).

The Maryland estate tax rate is based on the maximum credit for state death taxes allowable by the Internal Revenue Code, with a maximum rate of 16%

Md. Code. Ann., Tax-Gen. § 7-309(b)(3)(iii).

Maryland imposes a 10% inheritance tax on the privilege of receiving property from a decedent that has a taxable situs in Maryland.

Md. Code. Ann., Tax-Gen. §§ 7-201, 7-202, 7-203, 7-204.

Maryland does not impose a gift tax, however certain transfers made in contemplation of death are included in the inheritance tax.

Md. Code. Ann., Tax-Gen. § 7-201..

MASSACHUSETTS

Residency Requirements 

Massachusetts resident taxpayers include:

1. A person domiciled in Massachusetts; or
2. A person who maintains a permanent place of abode within Massachusetts and spends in aggregate more than 183 days of the taxable year in Massachusetts.

Mass. Gen. L. ch. 62, § 1(f).

State Income Tax Rate for Residents

5.3% – 12% depending on the type of income.

Mass. Gen. L. ch. 62, § 4.

State Income Tax Rate for Non-residents

5.3% – 12% (depending on the type of income) of a non-resident’s taxable income from Massachusetts sources.

Mass. Gen. L. ch. 62, § 4.

Estate and Gift Tax Rate

Massachusetts estate tax is imposed on taxable estates of residents based on the credit for state death taxes in effect on December 31, 2000. The tax applies to taxable estate in excess of $1,000,000. The estate tax also applies to nonresident’s real property in Massachusetts and tangible personal property with a situs in Massachusetts.

Mass. Gen. L. ch. 65C, § 2A(a).

Massachusetts has a maximum estate tax rate of 16% of a decedent’s taxable estate.

Mass. Gen. L. ch. 65C, § 2..

Massachusetts does not impose a gift tax but lifetime gifts reduce the $1,000,000 estate tax exemption.

MICHIGAN

Residency Requirements 

Michigan resident taxpayers include:

1. A person domiciled in Michigan.
2. A person who lives in Michigan at least 183 days or more than 1/2 of the days during the taxable year is deemed to be a resident.

Mich. Comp. Laws § 206.18.

State Income Tax Rate for Residents

4.25%.

Mich. Comp. Laws § 206.51(1)(b).

State Income Tax Rate for Non-residents

4.25% of income from personal services performed in Michigan, net profits of a business, undertaking, or other activity conducted in Michigan, and lottery and other winnings in Michigan.

Mich. Comp. Laws § 206.51(5); 206.110(2).

Estate and Gift Tax Rate

Michigan’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Mich. Comp. Laws § 205.232.

Michigan does not impose a gift tax.

MINNESOTA

Residency Requirements 

Minnesota resident taxpayers include:

1. A person domiciled in Minnesota; or
2. A person who maintains a place of abode in Minnesota and spends in aggregate more than one-half of the tax year in Minnesota.

Minn. Stat. § 290.01(7).

State Income Tax Rate for Residents

5.35% – 9.85%.

Minn. Stat. § 290.06(2c).

State Income Tax Rate for Non-residents

5.35% – 9.85% of a non-resident’s taxable income multiplied by the ratio of the individual’s Minnesota source federal adjusted gross income to their federal adjusted gross income .

Minn. Stat. §§ 290.06(2c), 290.17.

Estate and Gift Tax Rate

Minnesota estate tax is imposed on estates in excess of $2.4 million in 2018, $2.7 million in 2019, and $3 million in 2020 and thereafter. The estate tax rate is 13% – 16%, which is then multiplied by the ratio of the decedent’s Minnesota gross estate to federal gross estate.

Minn. Stat. § 289A.10, 291.016; 291.03.

Minnesota does not impose a gift tax, but gifts made within three years of death are added to the Minnesota taxable estate tax if not included in the federal taxable estate.

Minn. Stat. § 291.016.

MISSISSIPPI

Residency Requirements 

Mississippi resident taxpayers include:

1. A person who is domiciled in Mississippi; or
2. A person who maintains a legal or actual residence in Mississippi.

Miss. Code § 27-7-3(e).

State Income Tax Rate for Residents

3% – 5%.

Miss. Code § 27-7-5(1).

State Income Tax Rate for Non-residents

3% – 5% of a non-resident’s net income from employment, trade, business, professional, personal service or other activity for financial gain or profit, performed or carried on within Mississippi.

Miss. Code §§ 27-7-5(1), 27-7-23(b).

Estate and Gift Tax Rate

Mississippi’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Miss. Code § 27-9-5.

Mississippi does not impose a gift tax.

MISSOURI

Residency Requirements 

Missouri resident taxpayers include:

1. A person domiciled in Missouri unless he (a) maintains no permanent place of abode in Missouri, (b) does maintain a permanent place of abode elsewhere, and (c) spends in aggregate not more than 30 days of the tax year in Missouri; or
2. A person who maintains a permanent place of abode within Missouri and spends more than 183 days of the taxable year in Missouri.

Mo. Rev. Stat. § 143.101(1)

State Income Tax Rate for Residents

1.5% – 6%. The top tax rate of 6% may be reduced based on the net general revenues collected in the previous fiscal year.

Mo. Rev. Stat. § 143.011(1).

State Income Tax Rate for Non-residents

There is a tax on a non-resident’s taxable income derived from sources within Missouri which bears the same ratio to the tax applicable as if he/she were a resident as his/her Missouri nonresident adjusted gross income bears to his/her Missouri adjusted gross income derived from all sources.

Mo. Rev. Stat. §§ 143.011(1), 143.041(1).

Estate and Gift Tax Rate

Missouri’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Mo. Rev. Stat. § 145.011.

Missouri does not impose a gift tax.

MONTANA

Residency Requirements 

Montana resident taxpayers include:

1. A person domiciled in Montana; or
2. A person who maintains a permanent place of abode within Montana, even if temporarily absent from the state, and who has not established a residence elsewhere.

Mont. Code Ann. § 15-30-2101(28).

State Income Tax Rate for Residents

1% – 6.9%.

Mont. Code Ann. § 15-30-2103(1).

State Income Tax Rate for Non-residents

1% – 6.9% of a non-resident’s taxable income multiplied by the ratio of Montana source income to total income from all sources.

Mont. Code Ann. §§ 15-30-2103(1), 15-30-2104(1)(a).

Estate and Gift Tax Rate

Montana’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Mont. Code Ann. § 72-16-905.

Montana does not impose a gift tax.

NEBRASKA

Residency Requirements 

Nebraska resident taxpayers include:

1. A person domiciled in Nebraska; or
2. A person who maintains a permanent place of abode within Nebraska and spends in aggregate more than six months of the taxable year in Nebraska.

Neb. Rev. Stat. § 77-2714.01(7).

State Income Tax Rate for Residents

2.46% – 6.84%.

Neb. Rev. Stat. § 77-2715.03.

State Income Tax Rate for Non-residents

2.46% – 6.84% of a non-resident’s total income multiplied by the ratio of the nonresidents Nebraska adjusted gross income to his/her total federal adjusted gross income.

Neb. Rev. Stat. §§ 77-2715(03), 77-2715.03.

Estate and Gift Tax Rate

Nebraska does not impose an estate or gift tax, however taxable gifts made within three years of death are included in the inheritance tax.

Neb. Rev. Stat. § 77-2101.01, 77-2002.

Nebraska has an inheritance tax for those that are residents at the time of death of nonresidents with property in Nebraska. The rates are between 1% and 18% of the market value of property depending on the relationship of the beneficiary to the decedent.

Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006.

Nebraska does not impose a gift tax.

NEVADA

Residency Requirements 

Nevada does not have a specific residency requirement for tax purposes.

State Income Tax Rate for Residents

Nevada does not impose a personal income tax.

State Income Tax Rate for Non-residents

Nevada does not impose a personal income tax.

Estate and Gift Tax Rate

Nevada’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

Nev. Rev. Stat. § 375A.100.

Nevada does not impose a gift tax.

NEVADA

Residency Requirements 

New Hampshire resident taxpayers include persons who have an ongoing physical presence within New Hampshire, which is not transitory in nature. An individual’s intent to establish residency in New Hampshire is evidenced by:

1. Maintaining a home or other living quarters in New Hampshire;
2. Spending a greater percentage of time in New Hampshire than in any other state;
3. Having family living with them in New Hampshire;
4. Advising any federal, state, or local agency that the individual is a resident of New Hampshire;
5. Being employed or conducting business in New Hampshire or at a place which the individual can readily commute from New Hampshire; or
6. Registering to vote in New Hampshire.

N.H. Code Admin. R. Dept. Rev. 902.01.

State Income Tax Rate for Residents

5% of interest and dividends.

N.H. Rev. Stat. Ann. §§ 77:1, 77:4.

State Income Tax Rate for Non-residents

Only inhabitants and residents for a part of the taxable year are subject to the 5% tax on interest and dividends.

N.H. Rev. Stat. Ann. § 77:3.

Estate and Gift Tax Rate

New Hampshire’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased on January 1, 2005.

N.H. Rev. Stat. Ann. § 87:1.

New Hampshire does not impose a gift tax.

NEW JERSEY

Residency Requirements 

New Jersey resident taxpayers include:

1. A person domiciled in New Jersey, unless he maintains no permanent place of abode in the State, maintains a permanent place of abode elsewhere, and spends in the aggregate no more than 30 days of the taxable year in New Jersey; or
2. A person not domiciled in New Jersey but maintains a permanent place of abode in the State and spends in the aggregate more than 183 days of the taxable year in New Jersey.

N.J. Rev. Stat. § 54A:1-2(m).

State Income Tax Rate for Residents

1.4% – 10.75%.

N.J. Rev. Stat. § 54A:2-1(a), (b).

State Income Tax Rate for Non-residents

1.4% – 10.75% the nonresident’s taxable income multiplied by the ratio of the nonresident’s income from sources within New Jersey to total gross income as if the taxpayer were a resident of New Jersey.

N.J. Rev. Stat. § 54A:2-1.1.

Estate and Gift Tax Rate

New Jersey does not impose an estate tax.

N.J. Rev. Stat. § 54:38-1(a)(4).

New Jersey imposes an inheritance tax on the transfer of real or personal property of $500+ at 11% – 16% based on the value of the transfer and devisee’s/heir’s relationship with the decedent.

N.J. Rev. Stat. §§ 54:34-1, 54:34-2.

New Jersey does not impose a gift tax, but gifts made within three years prior to the transferor’s death may be subject to the inheritance tax.

N.J. Rev. Stat. § 54:34-1(c), 54:34-1.1.

NEW MEXICO

Residency Requirements 

New Mexico resident taxpayers include:

1. A person who is domiciled in New Mexico for any part of the taxable year; or
2. A person who is physically present in New Mexico for 185 days or more during the tax year.

N.M. Stat. Ann. § 7-2-2(S).

State Income Tax Rate for Residents

1.7% – 4.9%.

N.M. Stat. Ann. § 7-2-7.

State Income Tax Rate for Non-residents

1.7% – 4.9% of the net income of every non-resident individual employed or engaged in the transaction of business in, into or from New Mexico, or deriving any income from any property or employment within New Mexico.

N.M. Stat. Ann. §§ 7-2-3, 7-2-7.

Estate and Gift Tax Rate

New Mexico’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005.

N.M. Stat. Ann. § 7-7-3(A).

New Mexico does not impose a gift tax.

NEW YORK

Residency Requirements 

New York resident taxpayers include:

1. A person domiciled in New York unless (i) the person maintains no permanent place of abode in New York, maintains a permanent place of abode elsewhere, and spends in the aggregate not more than thirty days of the taxable year in New York, or (ii) falls into the other limited exception for time spent in a foreign county; or

2. A person who maintains a permanent place of abode within New York and in aggregate spends more than 183 days in New York during the taxable year.

N.Y. Tax Law § 605(b).

State Income Tax Rate for Residents

4% – 8.82%.

N.Y. Tax Law § 601(a)(1).

State Income Tax Rate for Non-residents

4% – 8.82% of a non-resident’s taxable income derived from sources within New York calculated as if the nonresident were a resident of New York multiplied by the ratio of the nonresident’s New York source income to New York adjusted gross income .

N.Y. Tax Law § 601(e).

Estate and Gift Tax Rate

The New York estate tax rate is between 3.06% and 16% of a decedent’s taxable estate The exclusion amount is:

• $5,250,000 for decedents dying on or after April 1, 2017 and before January 1, 2019.
• Starting January 1, 2019 the New York exclusion will equal $5 million multiplied by a cost-of-living adjustment.

However, if the value of the estate is more than 105% of the then current exemption, the exemption will not be available.

N.Y. Tax Law § 952(b), (c); § 960.

New York does not impose a gift tax, but taxable gifts within three years of death may be added back to the decedent’s estate for purposes of calculating the New York estate tax.

N.Y. Tax Law § 954.

NORTH CAROLINA

Residency Requirements 

North Carolina resident taxpayers include:

1. A person domiciled in North Carolina at any time during the taxable year; or
2. A person who resides in North Carolina during the taxable year for other than a temporary or transitory purpose.

A person that spends more than 183 days during the taxable year in North Carolina is presumed to be a resident.

N.C. Gen. Stat. § 105-153.3(15).

State Income Tax Rate for Residents

5.25% for taxable years on or after January 1, 2019.

N.C. Gen. Stat. § 105-153.7(a).

State Income Tax Rate for Non-residents

5.25% of a non-resident’s taxable income from North Carolina sources attributable to the ownership of any interest in real or tangible personal property in the state, deriving income from a business, trade, profession, or occupation carried on in North Carolina, or deriving income from gambling activities in North Carolina.

N.C. Gen. Stat. §§ 105-153.7(a), 105-134.

Estate and Gift Tax Rate

North Carolina does not impose an estate tax on decedents dying after January 1, 2013.

N.C. Gen. Stat. § 105-32.2(a), repealed by 2013 H.B. 998, effective Jan. 1, 2013.

North Carolina does not impose a gift tax.

NORTH DAKOTA

Residency Requirements 

North Dakota resident taxpayers include:

1. A person domiciled in North Dakota; or
2. A person who maintains a permanent place of abode within North Dakota and in aggregate spends more than seven months in the state during the taxable year.

   N.D. Cent. Code § 57-38-01(11).

State Income Tax Rate for Residents

1.10% – 2.90%.

N.D. Cent. Code § 57-38-30.3(1).

State Income Tax Rate for Non-residents

1.10% – 2.90% of a non-resident’s income from North Dakota sources.

N.D. Cent. Code § 57-38-30.3(1)(f).

Estate and Gift Tax Rate

North Dakota’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no North Dakota estate tax after such date.

N.D. Cent. Code § 57-37.1-04(1).

North Dakota does not impose a gift tax.

OHIO

Residency Requirements 

Ohio resident taxpayers include a person who is domiciled in the state.

Ohio Rev. Code Ann. § 5747.01(I)(1).

Factors that are considered in determining an individual’s domicile include:

1. The number of contact periods the individual has in Ohio;
2. The individual activities in Ohio in tax years other than the one at issue; and
3. Any other fact, other than a prohibited fact, the tax commissioner deems relevant.

Ohio Admin. Code § 5703-7-16(B).

State Income Tax Rate for Residents

1.980% – 4.997%.

Ohio Rev. Code Ann. § 5747.02(A).

State Income Tax Rate for Non-residents

1.980% – 4.997% of a non-resident’s taxable income earned or received from Ohio sources.

Ohio Rev. Code Ann. § 5747.02(A).

Estate and Gift Tax Rate

The Ohio estate tax was repealed effective
January 1, 2013.

Ohio Rev. Code Ann. § 5731.02.

Ohio does not impose a gift tax.

OKLAHOMA

Residency Requirements 

Oklahoma resident taxpayers include:

1. A person who is domiciled in Oklahoma.
2. A person who spends more than seven months of the taxable year in Oklahoma is presumed to be a resident.

Okla. Stat. Ann. tit. 68, § 2353(4).

State Income Tax Rate for Residents

0.5% – 5.25%.

Okla. Stat. Ann. tit. 68, § 2355(B)(1)(h).

State Income Tax Rate for Non-residents

0.5% – 5.25% of a non-resident’s Oklahoma source taxable income.

Okla. Stat. Ann. tit. 68, § 2355.

A tax of 8% applies to the Oklahoma source taxable income of non-resident aliens (as defined in the Internal Revenue Code).

Okla. Stat. Ann. tit. 68, § 2355(D).

Estate and Gift Tax Rate

Oklahoma does not impose an estate or gift tax.

OREGON

Residency Requirements 

Oregon resident taxpayers include:

1. A person domiciled in Oregon; or
2. A person who maintains a permanent place of abode within Oregon and in aggregate spends more than 200 days in the state during the taxable year.

Or. Rev. Stat. § 316.027.

State Income Tax Rate for Residents

5% – 9.9%.

Or. Rev. Stat. § 316.037(1).

State Income Tax Rate for Non-residents

5% – 9.9% of a non-resident’s taxable income from sources within Oregon.

Or. Rev. Stat. § 316.037(3).

Estate and Gift Tax Rate

10% – 16% of taxable estates in excess of $1 million.

Or. Rev. Stat. § 118.010(4).

Oregon does not impose a gift tax.

PENNSYLVANIA

Residency Requirements 

Pennsylvania resident taxpayers include:

1. A person domiciled in Pennsylvania unless he maintains no permanent place of abode in Pennsylvania or elsewhere and spends no more than 30 days of the taxable year in the state; or
2. A person who maintains a permanent place of abode in Pennsylvania and spends in aggregate more than 183 days during the taxable year in the state.

72 Pa. Stat. § 7301(q)

State Income Tax Rate for Residents

3.07%.

72 Pa. Stat. § 7302(a).

State Income Tax Rate for Non-residents

3.07% of a non-resident’s taxable income from Pennsylvania sources.

72 Pa. Stat. § 7302(b).

Estate and Gift Tax Rate

Pennsylvania’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Pennsylvania estate tax after such date.

72 Pa. Stat. § 9117(a).

Pennsylvania’s inheritance tax ranges from 4.5% to 15% of the market value of property received by a beneficiary, dependent upon the relationship between the decedent and the beneficiary.

72 Pa. Stat. § 9116(a).

Pennsylvania does not impose a gift tax.

RHODE ISLAND

Residency Requirements 

Rhode Island resident taxpayers include:

1. A person domiciled in Rhode Island; or
2. A person who maintains a permanent place of abode in Rhode Island and spends in aggregate more than 183 days during the taxable year in
   the state.

R.I. Gen. Laws § 44-30-5(a)(1).

State Income Tax Rate for Residents

3.75% – 9.90%.

R.I. Gen. Laws § 44-30-2.6(c)(3).

State Income Tax Rate for Non-residents

3.75% – 9.90% of a non-resident’s taxable income from Rhode Island sources.

R.I. Gen. Laws §§ 44-30-2.6(c)(3), 44-30-32(a).

Estate and Gift Tax Rate

The Rhode Island estate tax is equal to the maximum credit for state death taxes under I.R.C. § 2011 as it was in effect as of January 1, 2001. For deaths after January 1, 2015, a credit of $64,400 applies against the estate tax. Starting January 1, 2016, the credit amount is adjusted annually for inflation. The 2018 estate tax exemption in Rhode Island is $1.54m in 2018.

R.I. Gen. Laws § 44-22-1.1(a)(4).

The Rhode Island estate tax rate is between .08% and 16% of a decedent’s taxable estate.

Rhode Island Form RI-100A, Estate Tax Return; Instructions to Rhode Island Form RI-100A, Estate Tax Return.

Rhode Island does not impose a gift tax.

SOUTH CAROLINA

Residency Requirements 

South Carolina resident taxpayers are individuals domiciled in South Carolina.

S.C. Code Ann. § 12-6-30(2).

State Income Tax Rate for Residents

3% – 7%.

S.C. Code Ann. § 12-6-510(A).

State Income Tax Rate for Non-residents

3% – 7% of a non-resident’s’ taxable income from South Carolina sources.

S.C. Code Ann. §§ 12-6-510(A), 12-6-1720.

Estate and Gift Tax Rate

South Carolina’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no South Carolina estate tax after such date.

S.C. Code Ann. § 12-16-510(A).

South Carolina does not impose a gift tax.

SOUTH DAKOTA

Residency Requirements 

South Dakota does not have a specific residency requirement for tax purposes.

State Income Tax Rate for Residents

South Dakota does not impose an individual
income tax.

State Income Tax Rate for Non-residents

South Dakota does not impose an individual
income tax.

Estate and Gift Tax Rate

South Dakota does not impose an estate or gift tax.

TENNESSEE

Residency Requirements 

Tennessee resident taxpayers include:

1. A person domiciled in Tennessee; or
2. A person who maintains a residence in Tennessee for more than six months during the taxable year.

Tenn. Code Ann. § 67-2-101(5).

State Income Tax Rate for Residents

2% of dividends and interest (“Hall Tax”). The Hall Tax rate will be decreased by 1% each year and completely phased out in tax year 2022.
Tenn. Code Ann. § 67-2-102.

Wages and other forms of income are not subject to an income tax in Tennessee.

State Income Tax Rate for Non-residents

Non-residents are not subject to the 2% Hall Tax on dividends and interest unless they move to Tennessee.
Tenn. Comp. R. & Regs. § 1320-3-2-.08.

Estate and Gift Tax Rate

Tennessee’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Tennessee estate tax after such date.

Tenn. Code. Ann. § 67-8-202(7).

The Tennessee inheritance tax does not apply to any decedent who dies after December 31, 2015.

Tenn. Code. Ann. § 67-8-318.

Tennessee does not impose a tax on gifts made after January 1, 2012.

Tenn. Code. Ann. § 67-8-101(a)(2).

TEXAS

Residency Requirements 

Texas does not have a specific residency requirement for tax purposes.

State Income Tax Rate for Residents

Texas does not impose an individual income tax.

State Income Tax Rate for Non-residents

Texas does not impose an individual income tax.

Estate and Gift Tax Rate

Texas’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Texas estate tax after such date.

Tex. Tax Code § 211.051(a).

Texas does not impose a gift tax.

UTAH

Residency Requirements 

Utah resident taxpayers include:

1. A person domiciled in Utah, but only for the period in which the individual is domiciled in the state; or
2. A person who maintains a permanent place of abode in Utah and spends in aggregate 183 days or more of the taxable year in the state.

Utah Code § 59-10-103(q)(i).

State Income Tax Rate for Residents

4.95%.

Utah Code § 59-10-104(2).

State Income Tax Rate for Non-residents

4.95% of a non-resident’s taxable income from sources within Utah.

Utah Code §§ 59-10-104(2), 59-10-116(1), 59-10-117(1).

Estate and Gift Tax Rate

Utah’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Utah estate tax after such date.

Utah Code § 59-11-103(1).

Utah does not impose a gift tax.

VERMONT

Residency Requirements 

Vermont resident taxpayers include:

1. A person domiciled in Vermont; or
2. A person who maintains a permanent place of abode in Vermont and is present in the state in aggregate more than 183 days of the taxable year.

Vt. Stat. Ann. tit. 32, § 5811(11)(A).

State Income Tax Rate for Residents

3.55% – 9.40%.

Vt. Stat. Ann. tit. 32, § 5822(a).

State Income Tax Rate for Non-residents

3.55% – 9.40% of a non-resident’s taxable income from Vermont sources.

Vt. Stat. Ann. tit. 32, §§ 5822(a), 5823(b)

Estate and Gift Tax Rate

Vermont’s estate tax rate is 16% of a decedent’s taxable estate. The tax is based on the allowable federal credit for state estate tax under I.R.C. § 2011 as in effect on January 1, 2001. The Vermont estate tax applies to taxable estates is excess of $2.75 million.

Vt. Stat. Ann. tit. 32, § 7442a(a), (c).

Vermont does not impose a gift tax.

VIRGINIA

Residency Requirements 

Virginia resident taxpayers include:

1. A person domiciled in Virginia at any time during the tax year; or
2. A person who maintains a permanent place of abode in Virginia and spends in aggregate more than 183 days during the taxable year in the state.

Va. Code Ann § 58.1-302.

State Income Tax Rate for Residents

2% – 5.75%.

Va. Code Ann § 58.1-320.

State Income Tax Rate for Non-residents

2% – 5.75% of a non-residents taxable income from Virginia sources.

Va. Code Ann §§ 58.1-320, 58.1-325(A).

Estate and Gift Tax Rate

Virginia’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Virginia estate tax after such date.

Va. Code Ann. § 58.1-902(A).

Virginia does not impose a gift tax.

WISCONSIN

Residency Requirements 

Wisconsin resident taxpayers include a person who is domiciled in Wisconsin.

Wis. Stat. § 71.03(2)(a).

State Income Tax Rate for Residents

4.4% – 7.65%.

Wis. Stat. § 71.06(2)(i), (j).

State Income Tax Rate for Non-residents

4.4% – 7.65% of a non-residents taxable income from source within Wisconsin.

Wis. Stat. §§ 71.04, 71.06(2)(i), (j).

Estate and Gift Tax Rate

Wisconsin’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Wisconsin estate tax after such date.

Wis. Stat. § 72.02.

Wisconsin does not impose a gift tax.

WEST VIRGINIA

Residency Requirements 

West Virginia resident taxpayers include:

1. A person domiciled in West Virginia unless he (a) maintains no permanent place of abode in West Virginia, (b) does maintain a permanent place of abode elsewhere, and (c) spends in aggregate not more than 30 days of the tax year in West Virginia; or
2. A person who maintains a permanent place of abode within West Virginia and spends more than 183 days of the taxable year in West Virginia.

W. Va. Code § 11-21-7(a).

State Income Tax Rate for Residents

3% – 6.5%.

W. Va. Code § 11-21-4e.

State Income Tax Rate for Non-residents

3% – 6.5% of a non-resident’s taxable income from sources within West Virginia.

W. Va. Code §§ 11-21-4e, 11-21-30(a).

Estate and Gift Tax Rate

West Virginia’s estate tax is no longer operative.

The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no West Virginia estate tax after such date

W. Va. Code § 11-11-3.

West Virginia does not impose a gift tax.

VIRGINIA

Residency Requirements 

Virginia resident taxpayers include:

1. A person domiciled in Virginia at any time during the tax year; or
2. A person who maintains a permanent place of abode in Virginia and spends in aggregate more than 183 days during the taxable year in the state.

Va. Code Ann § 58.1-302.

State Income Tax Rate for Residents

2% – 5.75%.

Va. Code Ann § 58.1-320.

State Income Tax Rate for Non-residents

2% – 5.75% of a non-residents taxable income from Virginia sources.

Va. Code Ann §§ 58.1-320, 58.1-325(A).

Estate and Gift Tax Rate

Virginia’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Virginia estate tax after such date.

Va. Code Ann. § 58.1-902(A).

Virginia does not impose a gift tax.

WYOMING

Residency Requirements 

Wyoming does not have a specific residency requirement for tax purposes.

State Income Tax Rate for Residents

Wyoming does not impose an individual income tax.

State Income Tax Rate for Non-residents

Wyoming does not impose an individual income tax.

Estate and Gift Tax Rate

Wyoming’s estate tax is no longer operative. The tax is based on the allowable federal estate tax credit for state estate taxes. The federal credit for state estate taxes ceased effective January 1, 2005. Because there is no state death tax credit for dates of death after December 31, 2004, there is also no Wyoming estate tax after such date.

Wyo. Stat. § 39-19-103(b).

Wyoming does not impose a gift tax.