Inheritance & Estate Tax

The below information is provided to assist you with the filing requirements of legacy and succession (inheritance), estate, and non-resident personal property taxes.

The Legacy & Succession Tax (RSA 86) was repealed, effective for deaths occurring on or after January 1, 2003.

Transfer Tax Upon the Personal Property of Nonresident Decedents (RSA 89) was repealed, effective for deaths occurring on or after January 1, 2003.

For deaths occurring on or after January 1, 2005, the NH Estate Tax return is not required to be filed due to the federal repeal of the estate death tax credit.

If you have any questions, please call the Taxpayer Call Center at (603) 230-5920 or write to the NH DRA, Estate & Legacy, PO Box 637, Concord, NH 03302-0637.

For common questions, please access our Frequently Asked Questions.