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After your death, your estate is subject to several kinds of taxes. Some states have an inheritance tax and/or an estate tax. The federal government imposes an estate tax that applies no matter where you live. The federal estate tax was temporarily repealed in 2010, but was reinstated in 2011. The estate tax is based on the total value of the property in a deceased person's estate. If your estate is worth less than a certain amount, no estate taxes will be due. Also, any portion of your estate that goes to your spouse, either directly or in certain types of trusts, will not be subject to estate tax.