Updated October 5, 2026. Quick answer: No. Washington, D.C. has no inheritance tax for a death in 2026. The Office of Tax and Revenue says an inheritance tax return is required for estates of decedents “whose deaths occurred prior to April 1, 1987”. For later deaths the District taxes the estate instead.
Washington, D.C. inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Office of Tax and Revenue says the inheritance tax return it describes is required for estates of decedents whose deaths occurred prior to April 1, 1987 |
| State estate tax | Yes: an estate tax on the taxable estate of every resident decedent dying after December 31, 2015, and on D.C.-situs estates of nonresidents (D.C. Code 47-3702 and 47-3703) |
| Source | D.C. Office of Tax and Revenue; Council of the District of Columbia (D.C. Law Library); IRS Revenue Procedure 2025-32 |
What the Washington, D.C. documents say
The D.C. Office of Tax and Revenue’s page on estate, inheritance and fiduciary taxes describes the DC inheritance tax as one paid on the right to receive assets from a decedent. It says “An Inheritance Tax Return is required for estates of decedents” “whose deaths occurred prior to April 1, 1987”. It describes no inheritance tax return for later deaths.
For later deaths the District has an estate tax. D.C. Code 47-3702 imposes a tax on the “taxable estate of every resident decedent dying after December 31, 2015”, and 47-3703 reaches the D.C.-situs estates of nonresidents. The Office says the estate tax return “must be filed and the tax paid within 10 months” after the date of death.
What an heir in Washington, D.C. still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. The District does levy an estate tax, paid by the estate and not by an heir: D.C. Code 47-3702 taxes the “taxable estate of every resident decedent dying after December 31, 2015”. CMG’s Washington, D.C. estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Washington, D.C. 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Washington, D.C. documents are
Read on October 5, 2026: DC Estate, Inheritance and Fiduciary Tax Information (D.C. Office of Tax and Revenue, dated 2026); D.C. Code § 47-3702. Tax on transfer of taxable estate of residents (Council of the District of Columbia (D.C. Law Library), dated 2026).
What the documents do not say
- The Office of Tax and Revenue’s page does not say the inheritance tax was repealed or give a repeal year: it limits the inheritance tax return to deaths before April 1, 1987 and describes no inheritance tax for later deaths.
Common mistakes
- Treating the 1987 cutoff as a current requirement; an inheritance tax return matters only for deaths before April 1, 1987, while the District’s estate tax is the live death tax.
Related: inheritance tax by state, Washington, D.C. estate tax, Washington, D.C. probate cost, and how Washington, D.C. taxes 401(k) and IRA withdrawals.
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Answer againSources
- DC Estate, Inheritance and Fiduciary Tax Information: https://otr.cfo.dc.gov/page/dc-estate-inheritance-and-fiduciary-tax-information
- D.C. Code § 47-3702. Tax on transfer of taxable estate of residents: https://code.dccouncil.gov/us/dc/council/code/sections/47-3702
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.