Will and estate rules in all 50 states and DC
Researched 2026-10-20 · 2026 figures
In plain words: almost every state needs two adult witnesses to sign a will. 13 places have their own estate tax (Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington), and 5 have an inheritance tax (Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania). The federal exemption is $15,000,000 a person.
| State | Will witnesses | Estate tax | Inheritance tax | Community property |
|---|---|---|---|---|
| Alabama | 2 | — | — | — |
| Alaska | 2 | — | — | — |
| Arizona | 2 | — | — | Yes |
| Arkansas | 2 | — | — | — |
| California | 2 | — | — | Yes |
| Colorado | 2 | — | — | — |
| Connecticut | 2 | Yes | — | — |
| Delaware | 2 | — | — | — |
| District of Columbia | 2 | Yes | — | — |
| Florida | 2 | — | — | — |
| Georgia | 2 | — | — | — |
| Hawaii | 2 | Yes | — | — |
| Idaho | 2 | — | — | Yes |
| Illinois | 2 | Yes | — | — |
| Indiana | 2 | — | — | — |
| Iowa | 2 | — | — | — |
| Kansas | 2 | — | — | — |
| Kentucky | 2 | — | Yes | — |
| Louisiana | 2 | — | — | Yes |
| Maine | 2 | Yes | — | — |
| Maryland | 2 | Yes | Yes | — |
| Massachusetts | 2 | Yes | — | — |
| Michigan | 2 | — | — | — |
| Minnesota | 2 | Yes | — | — |
| Mississippi | 2 | — | — | — |
| Missouri | 2 | — | — | — |
| Montana | 2 | — | — | — |
| Nebraska | 2 | — | Yes | — |
| Nevada | 2 | — | — | Yes |
| New Hampshire | 2 | — | — | — |
| New Jersey | 2 | — | Yes | — |
| New Mexico | 2 | — | — | Yes |
| New York | 2 | Yes | — | — |
| North Carolina | 2 | — | — | — |
| North Dakota | 2 | — | — | — |
| Ohio | 2 | — | — | — |
| Oklahoma | 2 | — | — | — |
| Oregon | 2 | Yes | — | — |
| Pennsylvania | none needed | — | Yes | — |
| Rhode Island | 2 | Yes | — | — |
| South Carolina | 2 | — | — | — |
| South Dakota | 2 | — | — | — |
| Tennessee | 2 | — | — | — |
| Texas | 2 | — | — | Yes |
| Utah | 2 | — | — | — |
| Vermont | 2 | Yes | — | — |
| Virginia | 2 | — | — | — |
| Washington | 2 | Yes | — | Yes |
| West Virginia | 2 | — | — | — |
| Wisconsin | 2 | — | — | Yes |
| Wyoming | 2 | — | — | — |
Money God turns these rules into a will, power of attorney and health care directive for your state — free, reviewed by your attorney before you sign.
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