A federal and / or state tax issued upon a deceased's Estate, required under specific circumstances.

For example, a Federal Estate Tax is only required for Estates valued at more than $11.58 million; twice that amount for married couples.

And only the following states collect Estate Tax:

Connecticut

Delaware

District of Columbia

Hawaii

Illinois

Maryland

Massachusetts

Minnesota

New Jersey

New York

North Carolina

Ohio

Oregon

Rhode Island

Tennessee

Vermont

Washington

See the checklist link below for more information.