There is no Texas estate tax. That means if someone dies and leaves property or money in Texas, the state does not collect a tax on the value of that estate. You won’t need to file a Texas-specific estate tax return because there isn’t one.

What “Texas estate tax submission guidelines” actually means

The phrase “Texas estate tax submission guidelines” often confuses people who are handling an estate after a loved one’s death. It sounds like there’s a form to file or a deadline to meet with the state of Texas. But Texas repealed its estate tax back in 2005, and it has not reinstated one since. So there are no official Texas estate tax submission guidelines to follow because the tax itself doesn’t exist.

When do people search for this and what are they really looking for?

Most people searching for “Texas estate tax submission guidelines” are either recently appointed as executors or are helping settle an estate. They’re trying to figure out what paperwork to file, whether taxes are due, and where to send them. In practice, they usually need help with federal estate tax rules, Texas probate court requirements, or income tax obligations tied to the estate not a non-existent state estate tax.

What you do need to know about taxes and estates in Texas

Even though Texas doesn’t have an estate tax, other tax responsibilities still apply:

  • Federal estate tax: Only applies to estates worth more than $13.61 million in 2024 (adjusted annually). If the estate crosses that threshold, IRS Form 706 must be filed within nine months of death regardless of Texas residency.
  • Texas probate-related filings: While not a tax, probate courts require inventories, appraisals, and accountings. These documents sometimes include asset valuations that people mistake for tax forms.
  • Estate income tax: If the estate earns more than $600 in income (e.g., rent, dividends, interest) before closing, IRS Form 1041 must be filed. Texas doesn’t impose a separate income tax on estates, but the federal requirement still stands.

Common mistakes people make

One frequent error is spending time looking for a Texas estate tax form or deadline like the old ET-1 or ET-2 which haven’t existed for nearly 20 years. Another is assuming that because Texas has no estate tax, nothing needs to be filed at all. That’s not true: federal returns, probate filings, and final individual income tax returns may still be required.

Some also confuse estate tax with inheritance tax Texas does not have either. An inheritance tax is paid by the person who receives assets, not the estate. Only six states currently impose inheritance taxes, and Texas is not one of them. You can read more about how inheritance tax paperwork works in Texas spoiler: there’s none to file.

Where to find the right forms and deadlines

If you’re managing an estate in Texas, focus on these instead:

You can verify current federal estate tax thresholds and forms directly on the IRS website.

Next step: What to do now

Take five minutes to review the estate’s total value and sources of income. If the gross estate is under $13.61 million and no significant income was earned after death, you likely only need to handle probate filings not any estate tax submissions. Start with the county clerk’s probate office to confirm local filing steps, and keep records of all asset valuations and distributions. If the estate includes business interests, retirement accounts, or real estate in multiple states, consider speaking with a Texas-licensed attorney familiar with probate and fiduciary tax reporting.