In all states, the surviving spouse does not have to pay the inheritance tax. 

Depending on the state, sometimes children are taxed at a low rate. 

Inheritance taxes are paid by certain heirs and beneficiaries when they receive an inheritance.

As the beneficiary becomes a more distant relative or non-relation, the highest rates start to kick in.

States with an inheritance tax, and highest tax rate:

Iowa - 15%

Kentucky - 16%

Maryland - 10%

Nebraska - 18%

New Jersey - 16%

Pennsylvania - 15%

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