15 States Where the Most Estate Taxes Were Paid in 2022

In tax year 2022, 3,170 American taxpayers paid $22.5 billion in estate taxes after taking allowable deductions and state death tax deductions, according to the Internal Revenue Service's newly published federal estate tax data. Those who file an estate tax return must first calculate a gross estate sum by adding up everything a decedent owns or has certain interests in at death, determined by fair market value of these items. Last year, 8,130 individuals filed estate tax returns, with gross estates worth a total of $259.6 billion. Filers must then make deductions, including the estate and gift tax exemption, to arrive at the decedent's taxable estate. Deductions in 2022 came to $17.2 million per individual. After finding the net amount, filers add the value of lifetime taxable gifts to this number and compute the tax. See the accompanying gallery for the 15 states with the highest total net estate taxes paid in tax year 2022.