Georgia Estate Taxes

The Georgia estate tax is designed to absorb the federal estate tax credit for state death taxes. No additional estate tax is imposed.

Deductions. The deductions for both resident and nonresident estates are based on federal estate tax law.

Returns. Georgia does not have its own estate tax form. Instead, an estate's personal representative must file a copy of the federal estate tax return with the Georgia Department of Revenue's Estate Tax Section within the time required for filing the federal return (i.e., nine months after the date of death). If no federal return is required to be filed, then no Georgia filing is required.

Any Georgia estate taxes that are due must be paid by the filing deadline. If any adjustments are made at the federal level, the personal representative must file a copy of the federal determination within 30 days.

Generation-skipping transfer tax. Georgia does not impose this type of tax.