How to Use the Kentucky Inheritance Tax Calculator

This tool estimates Kentucky inheritance tax by beneficiary. Results depend on beneficiary class (A/B/C), Kentucky-situs property, and timing (9-month discount). Use for planning—final liability follows Kentucky forms and DOR rules.

1. List each beneficiary and choose the correct class:
   • Class A (spouse, parent, child, grandchild, etc.) — generally exempt.
   • Class B (siblings, nieces/nephews, some in-laws) — small exemption, graduated rates.
   • Class C (all others) — minimal exemption, graduated rates.
2. Enter each beneficiary’s share (value passing to them). For nonresidents, include only Kentucky-situs assets (real property/tangibles) in the calculator inputs.
3. Add deductions that reduce taxable values (allowable debts, administration expenses, and charitable bequests related to that share). Use the field help for scope.
4. Choose timing:
   • Select Paid within 9 months to model the 5% discount (per beneficiary).
   • Or select Pay after 9 months to see the amount without discount; installment eligibility will be shown if net tax > $5,000.
5. Review the output:
   • Taxable amount per beneficiary after exemptions/deductions.
   • Estimated tax at Class B/C rates and any 9-month discount.
   • Installment option indicator (up to 10 annual payments if > $5,000; interest applies).

Next steps: see Forms & Deadlines for the 18-month due date and 9-month discount, check Nonresident Guide for situs rules, and browse Planning ideas to reduce exposure.