Georgia Estate Taxes

Georgia's estate tax is a "pick-up" tax equal to the state death tax credit under federal estate tax law. Since this credit has been repealed for the period from 2005 through 2010, there are currently no estate taxes imposed by the state.

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.