
Alabama and the Federal Estate Tax
Alabama has no state estate or inheritance tax, so only the federal estate tax can apply. Learn the 2026 exclusion, portability, and what counts in the estate.
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Alabama has no state estate or inheritance tax, so only the federal estate tax can apply. Learn the 2026 exclusion, portability, and what counts in the estate.

How the step-up in basis works on inherited property in Alabama: a single step-up under IRC Section 1014 for this separate-property state, plus capital gains tax.

Alabama ancillary probate explained: when out-of-state estates with Alabama real property need a second proceeding, the county Probate Court process, and how to avoid it.

Arkansas ancillary probate explained: when a second proceeding is needed for out-of-state real property, the Circuit Court process, costs, and how to avoid it.

Colorado ancillary probate explained: when out-of-state estates need a second case for Colorado real property, the process, small-estate limits, and how to avoid it.

Georgia ancillary probate explained: when out-of-state estates need a Probate Court proceeding for Georgia real property, the foreign-will process, and alternatives.

Minnesota ancillary probate explained: when out-of-state families need a second proceeding for Minnesota property, the district court process, costs, and how to avoid it.

Mississippi ancillary probate explained: when out-of-state estates need a chancery court proceeding for Mississippi property, the process, alternatives, and cost.

Nevada ancillary probate explained: when out-of-state estates need a second proceeding for Nevada real property, the District Court process, costs, and how to avoid it.

New Mexico ancillary probate explained: when a foreign estate needs a second proceeding for New Mexico real property, the two-court process, alternatives, and costs.
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