The IRS 2023 filing-year table shows selected estate-tax items for an estimated 9,024 Form 706 returns. It classifies returns by the decedent's state of residence as reported for the study. The figures are not a count of all deaths, probate cases, inherited homes, or estates that owned real property.
What "2023" means here
This is a filing-year cohort. It covers returns filed during calendar year 2023, not estates for people who died only in 2023. The IRS says most 2023 returns related to deaths in 2022, while extensions, earlier deaths, and a small number of 2023 deaths also appear in the cohort. The source was accessed August 8, 2026.
Table 2 reports dollar amounts in thousands. A value of `d` means the IRS deleted the detail to prevent disclosure of individual taxpayer data. Suppressed values remain included in the appropriate totals.
2023 estate-tax returns by state of residence
The table below transcribes the IRS columns for total gross estate and net estate tax. "Returns" means the number of Forms 706 in the study. "Gross estate" and "Net estate tax" are reported in thousands of dollars, as in the workbook.
| State or area | Returns | Gross estate ($000) | Returns with net estate tax | Net estate tax ($000) |
|---|---|---|---|---|
| Total | 9,024 | 360,771,774 | 3,690 | 44,412,892 |
| Alabama | 94 | 3,330,825 | 52 | 439,834 |
| Alaska | d | d | d | d |
| Arizona | 165 | 4,555,286 | 67 | 334,838 |
| Arkansas | 50 | 1,855,568 | 24 | 386,848 |
| California | 1,812 | 66,095,105 | 805 | 8,576,976 |
| Colorado | 151 | 2,987,379 | 58 | 200,142 |
| Connecticut | 156 | 12,014,359 | 69 | 951,529 |
| Delaware | 24 | 746,562 | d | d |
| District of Columbia | 32 | 1,600,339 | d | d |
| Florida | 1,229 | 50,837,680 | 542 | 5,469,996 |
| Georgia | 167 | 4,866,521 | 64 | 672,357 |
| Hawaii | 52 | 1,039,319 | 20 | 70,473 |
| Idaho | 30 | 544,399 | d | d |
| Illinois | 302 | 8,563,030 | 110 | 488,590 |
| Indiana | 91 | 2,491,065 | 34 | 306,234 |
| Iowa | 91 | 1,671,499 | 33 | 94,798 |
| Kansas | 69 | 2,236,399 | 24 | 119,888 |
| Kentucky | 54 | 2,670,384 | 13 | 70,389 |
| Louisiana | 60 | 1,294,577 | 31 | 131,623 |
| Maine | 15 | 421,032 | d | d |
| Maryland | 138 | 3,346,175 | 45 | 297,156 |
| Massachusetts | 250 | 6,709,521 | 93 | 604,360 |
| Michigan | 157 | 7,296,211 | 53 | 684,557 |
| Minnesota | 128 | 3,929,612 | 44 | 249,149 |
| Mississippi | 42 | 766,834 | 19 | 76,029 |
| Missouri | 115 | 4,349,308 | 53 | 535,866 |
| Montana | 33 | 806,522 | 14 | 103,652 |
| Nebraska | 86 | 10,233,115 | 29 | 317,821 |
| Nevada | 107 | 7,163,842 | 54 | 1,388,993 |
| New Hampshire | 38 | 1,364,810 | 14 | 235,022 |
| New Jersey | 271 | 7,615,288 | 106 | 1,059,249 |
| New Mexico | 34 | 2,650,108 | d | d |
| New York | 693 | 36,252,666 | 257 | 4,317,321 |
| North Carolina | 184 | 5,119,300 | 60 | 684,335 |
| North Dakota | 19 | 968,822 | d | d |
| Ohio | 225 | 6,646,079 | 107 | 970,167 |
| Oklahoma | 52 | 1,341,463 | 20 | 199,342 |
| Oregon | 84 | 1,849,812 | 25 | 100,732 |
| Pennsylvania | 271 | 7,850,628 | 108 | 770,111 |
| Rhode Island | 29 | 695,052 | 14 | 105,846 |
| South Carolina | 87 | 1,990,944 | 29 | 118,730 |
| South Dakota | 26 | 765,506 | d | d |
| Tennessee | 114 | 5,221,928 | 51 | 345,300 |
| Texas | 561 | 45,302,323 | 229 | 10,349,581 |
| Utah | 50 | 1,637,520 | 20 | 146,928 |
| Vermont | 16 | 319,737 | d | d |
| Virginia | 192 | 5,783,648 | 83 | 578,842 |
| Washington | 175 | 5,620,527 | 58 | 496,982 |
| West Virginia | d | d | d | d |
| Wisconsin | 116 | 2,566,726 | 54 | 253,393 |
| Wyoming | 20 | 997,195 | d | d |
| Other areas | 49 | 3,267,346 | 24 | 209,895 |
"Other areas" includes U.S. territories, U.S. citizens domiciled abroad at death, and a small number of returns with unknown state of residence. Detail may not add to totals because of taxpayer reporting discrepancies and rounding.
How to use the table in estate research
The state totals can add context to a research memo or help frame questions about the scale of federal estate-tax filings. They cannot identify an owner, beneficiary, parcel, deed, probate case, or title defect. Gross estate is a federal tax concept that can include real estate, securities, business interests, insurance, and other assets. Many estates with property will not appear in this Form 706 study, and a return in the table does not establish that the estate held real property.
For a property-specific question, use the deed chain, probate docket, assessor record, mortgage or lien record, and recorded fiduciary authority where applicable. The estate tax filing statistics research page provides related context, while investigative research services describes the source-tracing work needed for a specific matter.
Source and limitations
Source: IRS, Statistics of Income Division, *Estate Tax Returns Study*, September 2025, Table 2, "Estate Tax Returns Filed in 2023 [1], Deductions, by State of Residence." The IRS filing-year table page was accessed August 8, 2026. The workbook states that all figures are estimates based on a sample, money amounts are in thousands of dollars, and detail may not add to totals due to reporting discrepancies and rounding.
This article does not estimate a state's share of deaths, property-owning estates, probate filings, or inherited-property transfers. It also does not convert tax values into market values or recorded consideration.
**Professional disclaimer:** This article is general research, not legal, tax, accounting, fiduciary, financial, or title advice. Confirm the source and current requirements with a qualified professional.
Sources
- IRS, SOI Tax Stats: Estate tax filing-year tables, accessed August 8, 2026.
- IRS, SOI Tax Stats: What's new, September 2025 release note.
- IRS, 2023 Table 2 workbook, *Estate Tax Returns Study*, September 2025.