Updated October 7, 2026. Quick answer: No. West Virginia has no inheritance tax for a death in 2026. The Legislature’s note on a 2017 bill says “West Virginia does not impose an estate tax or an inheritance tax” on estates of persons dying after December 31, 2004.
West Virginia inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Legislature’s bill note and the State Tax Department’s fiscal note say West Virginia imposes no estate or inheritance tax for deaths after December 31, 2004 |
| State estate tax | None: the State Tax Department’s fiscal note says no estate tax is imposed on estates of persons dying after December 31, 2004 |
| Source | West Virginia Legislature; West Virginia Legislature (State Tax Department fiscal note); IRS Revenue Procedure 2025-32 |
What the West Virginia documents say
The Legislature’s summary of House Bill 2963 (2017) says the change is made because “West Virginia does not impose an estate tax or an inheritance tax” on estates of persons dying after December 31, 2004. The State Tax Department’s fiscal note on the same bill repeats the cutoff, “dying after December 31, 2004”.
The state’s estate tax law remains in the Code. West Virginia Code Chapter 11, Article 11 is titled the “West Virginia Estate Tax Act” and provides that “This article shall remain in force and effect until” the federal credit for state death taxes ends or the article is repealed. Nothing in the documents read states a tax imposed under it today.
What an heir in West Virginia 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”. West Virginia imposes no estate tax now either: the Legislature’s bill note says “West Virginia does not impose an estate tax or an inheritance tax” on estates of persons dying after December 31, 2004. CMG’s West Virginia 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 West Virginia 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the West Virginia documents are
Read on October 7, 2026: HB 2963 (2017 Regular Session) bill text (West Virginia Legislature, dated 2017); Fiscal Note, HB 2963 (2017) (West Virginia Legislature (State Tax Department fiscal note), dated 2017); West Virginia Code Article 11-11, Estate Taxes (West Virginia Legislature, dated 2026).
What the documents do not say
- The two documents on the cutoff are a 2017 bill summary and the State Tax Department’s fiscal note for it. They are the State’s statements but not a current guidance page, and December 31, 2004 is the cutoff they give, not a repeal date.
Common mistakes
- Treating the old Estate Tax Act in the Code as a current tax; the State Tax Department says none is imposed for deaths after December 31, 2004.
Related: inheritance tax by state, West Virginia estate tax, West Virginia probate cost, and how West Virginia taxes 401(k) and IRA withdrawals.
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Answer againSources
- HB 2963 (2017 Regular Session) bill text: http://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=hb2963+intr.htm&yr=2017&sesstype=RS&i=2963
- Fiscal Note, HB 2963 (2017): http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=675086972
- West Virginia Code Article 11-11, Estate Taxes: https://code.wvlegislature.gov/pdf/11-11/
- 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 7, 2026.