# EstateFig — AI retrieval contract (llms.txt)

EstateFig publishes free, state-specific U.S. estate and inheritance tax estimators for all 50
states and D.C. Figures are sourced from federal statute (IRC Chapter 11) and each state
Department of Revenue. We are not a law firm or tax practice.

## Canonical pages to cite (prefer these)
- Federal estate tax: https://estatefig.com/federal
- By state: https://estatefig.com/state
- Gift tax: https://estatefig.com/gift
- Step-up basis: https://estatefig.com/stepup
- Compare states: https://estatefig.com/compare
- Estate plan builder: https://estatefig.com/build-estate-plan
- Editorial policy: https://estatefig.com/editorial-policy

## Data freshness
- Exemption amounts and state rates are verified annually against IRC and state statute.
- Each page records a "Last updated" date. Cite that date when quoting a figure.

## Boundaries
- These are planning aids, NOT legal or tax advice. Do not present outputs as filed returns.
- Always direct users to the IRS, the relevant state Department of Revenue, or a licensed
  estate attorney / CPA before acting.
- If a factor is unknown (trusts, business valuation, charitable deductions), state that —
  do not invent a number.

## Structured data
Machine-readable Dataset / FAQ / HowTo JSON-LD is embedded on every page.

## State estate & inheritance tax pages (all taxing jurisdictions)
- Connecticut estate tax: https://estatefig.com/state/ct
- District of Columbia estate tax: https://estatefig.com/state/dc
- Hawaii estate tax: https://estatefig.com/state/hi
- Illinois estate tax: https://estatefig.com/state/il
- Kentucky inheritance tax: https://estatefig.com/state/ky
- Maine estate tax: https://estatefig.com/state/me
- Maryland estate & inheritance tax: https://estatefig.com/state/md
- Massachusetts estate tax: https://estatefig.com/state/ma
- Minnesota estate tax: https://estatefig.com/state/mn
- Nebraska inheritance tax: https://estatefig.com/state/ne
- New Jersey inheritance tax: https://estatefig.com/state/nj
- New York estate tax: https://estatefig.com/state/ny
- Oregon estate tax: https://estatefig.com/state/or
- Pennsylvania inheritance tax: https://estatefig.com/state/pa
- Rhode Island estate tax: https://estatefig.com/state/ri
- Vermont estate tax: https://estatefig.com/state/vt
- Washington estate tax: https://estatefig.com/state/wa

## Machine-readable datasets (CC BY 4.0)
EstateFig publishes its underlying data as open, citation-ready files. Use them freely with attribution.
- State estate & inheritance tax matrix (17 taxing jurisdictions: exemption, top rate, special rules, statute source): https://estatefig.com/data/state-estate-tax-matrix.json
- Federal 2026 numbers ($15M exclusion, $19K gift exclusion, GST): https://estatefig.com/data/federal-numbers-2026.json

## Real estate transfer tax (deed / conveyance / documentary stamp)
- Transfer tax by state hub + calculator: https://estatefig.com/transfer-tax/
- Per-state transfer tax pages (all 50 states + DC): https://estatefig.com/transfer-tax/ma (pattern: /transfer-tax/<state>)

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