22 States have inhertance tax in 2009

The following states will have an inheritance tax in 2009 Estates in excess of

$3,500,000: NC, VT
$3,000,000: OK (tax expires after 2009)
$2,000,000: CT, IL (tax expires after 2009), WA
$1,000,000: DC, KS (tax expires after 2009), ME, MD, MA, MN, NY, OR, TN
$ 675,000: NJ, RI
$ 338,333 OH
$ 0: IA, IN, KY, PA.

Florida has no estate tax for individuals who die in 2009.

Individuals may consider transferring assets though gifts prior to death to avoid estate taxes as most states do not have gift taxes.