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Texas Probate, Estate and Trust Administration
Copyright 2016, Matthew Bender & Company, Inc., a member of the LexisNexis Group.

3-52 Texas Probate, Estate and Trust Administration 52.syn


Texas Inheritance Taxes


Revisions by Jackson Walker L.L.P.

Chapter Summary


Texas does not impose independent inheritance taxes. Rather, the inheritance and generation-skipping transfer taxes imposed by the Texas Tax Code exist only to allow individuals to take advantage of tax credits available under federal tax law. Thus, the total tax burden paid does not increase as a result of these state taxes, and their only effect is to divert moneys to the state that would otherwise be taxed by and paid to the federal government. For this reason, the Texas inheritance and generation-skipping transfer taxes are referred to as "pick-up" taxes--they simply pick up sums that would otherwise go to the federal government. By the same token, if an estate owes no federal estate tax, it also does not owe any Texas inheritance tax.

This chapter from Texas Probate, Estate and Trust Administration provides an overview of Texas inheritance taxes. The discussion addresses Texas death taxes; pick-up taxes; inheritance taxes; generation-skipping taxes; and applicable limits. Next, the chapter turns to the determination of federal gross estates; inheritance tax filing requirements; and persons liable for payment of taxes. The chapter concludes with analysis of late payment of inheritance taxes, post-return adjustments to inheritance taxes, actions by the state comptroller, and collection actions by the state.

Texas Probate, Estate and Trust Administration (Matthew Bender) provides in-depth coverage of every aspect of probate law and estate and trust administration in Texas, with straightforward guidance and expert analysis on such topics as probate of wills under the Probate Code; estate administration; the collection and distribution of assets; creditors' claims; exemptions and allowances; will contests; tax issues, including income tax returns for decedents and estates, federal estate taxes, and Texas inheritance taxes; estate representatives; guardianship; and the administration of trusts. Texas Probate, Estate and Trust Administration also contains easy-reference practice tools, including sample forms and letters, procedural checklists, lists of source materials, useful charts and diagrams, and tables of statutes, rules, and regulations.


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Estate administration is discussed in Ch. 30. The collection, management, and partition and distribution of assets are covered in Ch. 31, while exemptions and allowances are discussed in Ch. 33. Will construction is addressed at Ch. 40. Ch. 50 addresses income tax returns for decedents and estates, and federal estate taxes are covered in Ch. 51.


See Texas Estate Planning (Matthew Bender) for guidance in preparing wills, trusts, and durable powers of attorney, with the most current federal and state statutory case law and hundreds of comprehensive forms.

See Federal Income, Gift and Estate Taxation (Matthew Bender) for comprehensive, practical analysis on a wide variety of federal tax issues, plus rates tables and checklists of deductions.

See LexisNexis(R) Tax Advisor--Federal Topical (Matthew Bender) for federal income tax, estate & gift tax, international tax, and federal tax procedure, drawn from other premier Matthew Bender tax treatises, with thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools.

See Modern Estate Planning (Matthew Bender) for coverage of all key estate planning topics, including gift taxation, transfers and interests subject to estate and gift taxation, estate and gift tax deductions, exclusions and credits, and generation-skipping transfers.

See How to Save Time & Taxes Handling Estates (Matthew Bender) for all the necessary information, including completely filled-in forms as well as estate and gift tax sections of the Internal Revenue Code, to complete the federal estate tax return in the most tax-saving manner.

See Tax, Estate & Financial Planning for the Elderly: Forms and Practice (Matthew Bender) for forms for everything from client intake and retainer agreements to review and appeal of benefit denials, as well as court petitions and clauses for use in drafting durable powers of attorney, health care proxies, wills, and trusts.
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