West Virginia Estate Taxes

West Virginia'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 Since this credit has been repealed for the period from 2005 through 2010, there are currently no estate taxes imposed by the state.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. Although not specifically mentioned by statute, the federal estate tax deductions are essentially built into West Virginia's estate tax laws.

Returns. A West Virginia Estate Appraisement and Inventory form must be filed with the Clerk of the County Commission in which the decedent was domiciled within 90 days after an estate administrator is appointed. A Nonprobate Inventory of the Estate form must also be filled out during the same time frame.

A West Virginia estate tax return is due within nine months after the date of decedent's death. A copy of the federal return must accompany the state return. Any West Virginia estate taxes owed must be paid to the Tax Commissioner within nine months of the decedent's death, or else interest will begin to accrue.

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