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However, the data are included in the appropriate totals.Net estate taxAlaskaWyoming North DakotaState death tax deductionGross estate for tax purposesOther areas [2]7Scroll over selected items below for brief definitions.dY[All figures are estimates based on a sample--money amounts are in thousands of dollars.]L"Number" in the column headings refers to the number of returns (Forms 706).Total allowable deductions�[2] Includes U.S. territories, U.S. citizens domiciled abroad at their time of death, and a small number of returns for whom State of residence was unknown.PTable 2. Estate Tax Returns Filed in 2018 [1], Deductions, by State of ResidenceTSource: IRS, Statistics of Income Division, Estate Tax Returns Study, January 2020.WNote: Detail may not add to total due to taxpayer reporting discrepancies and rounding.[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2018, most returns were filed for deaths that occurred in 2017, for which the filing threshold was $5.49 million of gross estate. Because of filing extensions, however, some returns were filed in 2018 for deaths that occurred prior to 2017, for which filing thresholds were lower. 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