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Where Not To Die In The U.S. In 2026
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Where Not To Die In The U.S. In 2026

Forbes · May 16, 2026, 10:30 AM

Key takeaways

  • Taxes Daily Cover Where Not To Die In The U.S.
  • How much your heirs inherit depends on where you lived.
  • Americans spend a lot of time thinking about where to live for tax purposes.

Taxes Daily Cover Where Not To Die In The U.S. In 2026Illustration by C.J. Burton for Forbes By Kelly Phillips Erb,

How much your heirs inherit depends on where you lived. Here’s a state-by-state guide to estate and inheritance taxes and onerous probate fees.The middle-aged Pennsylvania couple had lived together for more than a decade, buying a home together and sharing other assets. They never got married. It didn’t matter, they thought. But after he died of cancer recently, leaving her his entire estate, it did matter. A lot. Pennsylvania is one of a handful of states that still imposes an inheritance tax–a tax on transfers from a person who has died to the people who inherit, with rates based on the category of recipient. Transfers to spouses, but not to unmarried partners, are exempt. Pennsylvania subjected everything she was left to inheritance tax at the state’s top 15% rate. The woman, who asked not to be identified, was shocked.

Americans spend a lot of time thinking about where to live for tax purposes. States like Florida and Texas lure both billionaires and ordinary workers by touting their lack of a state income tax. Other states lure seniors with generous exemptions for retirement income. But another question gets less attention: Where is the most expensive place in the U.S. to die?

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