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However, the data are included in the appropriate totals.Net estate taxAlaskaWyoming North DakotaState death tax deductionAllowable deductionsGross estate for tax purposesOther areas [2]�[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.7Scroll over selected items below for brief definitions.do* Estimates should be used with caution because of the small number of sample returns on which they were based.Y[All figures are estimates based on a sample--money amounts are in thousands of dollars.]WNOTE: Detail may not add to total due to taxpayer reporting discrepancies and rounding.TSource: IRS, Statistics of Income Division, Estate Tax Returns Study, October 2015.DTable 2. Estate Tax Returns Filed in 2014 [1], by State of Residence}[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2014, most returns were filed for deaths that occurred in 2013, for which the filing threshold was $5.25 million. 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