AR estate risk

Tax exposure in Arkansas

State estate or inheritance tax rules and how they interact with federal thresholds.

Arkansas does not impose a state estate or inheritance tax for deaths after 2004.

Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?

At a glance

Key takeaways

Estate tax provisions became inoperative after the federal credit for state death taxes was repealed.
Federal estate tax may apply based on estate size.
With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Questions to consider

State overview

Arkansas does not impose a state estate or inheritance tax for deaths after 2004.

Estate tax provisions became inoperative after the federal credit for state death taxes was repealed.
Federal estate tax may apply based on estate size.
With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Sources

Background sources

IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.

National sources provide baseline context; state statutes and court rules control in Arkansas.

Optional next steps

Educational resources only. No forms and no legal advice.

Context links

Understand death-risk context for Arkansas

LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.

Understand retirement-risk context for Arkansas

RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.

Review federal estate tax basics

IRS guidance on federal estate tax thresholds, filings, and definitions.