A loved one’s passing brings sorrow. But being an executor of their estate adds a new burden. In Texas, it is vital to know the legal duties, including the filing of a tax return. This guide will explain the estate tax return requirements in Texas, when to file, what the estate includes for tax purposes, and the deadlines.

Estate Value

Determining if a tax return is necessary begins with the estate’s value. This value includes the deceased’s property and assets at death, minus any debts. This includes real estate, bank accounts, stocks, bonds, and personal property.

The federal estate tax exemption for 2021 and 2022 is $11.7 million. If the estate is less than this amount, no tax return is needed. But if the value exceeds the exemption, a tax return must be filed with the Texas Comptroller of Public Accounts.

Texas Estate Tax

Texas has no state estate tax. So, no state return is necessary. But if the estate exceeds the federal exemption, a federal estate tax return (Form 706) may still need to be filed with the IRS.


The deadline for filing a tax return in Texas is 9 months after the death. If more time is needed, a request can be made to the Comptroller or the IRS.

Estate for Tax Purposes

For tax purposes, the estate includes all property and assets the deceased owned at death, regardless of who is named as the beneficiary. This includes real estate, bank accounts, stocks, bonds, and personal property.

It’s important to note that some assets may have different tax treatment. Retirement accounts, life insurance proceeds, and annuities, for example, may have different tax implications and should be evaluated when determining the estate’s value.


In conclusion, as an executor in Texas, it’s important to understand the tax return requirements. Determine the estate’s value, if a return is necessary, and meet the deadlines. If uncertain, seek guidance from a probate attorney.

Texas probate law can be challenging, but with the right help, you can fulfill your duties as an executor with ease.

Call us today for a FREE attorney consultation at (512) 273-7444.

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