California Estate Tax

The State Controller's Office, Tax Administration Section, administers the Estate Tax, Inheritance Tax, and Gift Tax programs for the State of California.

The Economic Growth and Tax Relief Reconciliation Act of 2001, phased out the state death tax credit over a four (4) year period beginning January 2002. Effective January 1, 2005, the state death tax credit has been eliminated.

The information below summarizes the filing requirements for Estate, Inheritance, and/or Gift Tax:

The State Controller's Office:

To request a copy of the Estate Tax and Inheritance Tax Desk Review Revenues report, please contact the Tax Programs Unit at