Tennessee inheritance tax: Memphis repeal, probate and estate records

Tennessee inheritance tax was repealed for deaths in 2016 and later. A Memphis estate can still need probate and federal return review; a legacy Tennessee form is not proof of a current tax.

Sources checked 2026-10-24. General information maintained by Memphis Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.

Does a current Memphis estate need Tennessee inheritance tax?

Revenue’s IT-1 guidance states that inheritance tax is repealed for dates of death in 2016 and after. Match the deceased person’s date to that rule before using an archived return or exemption table.

For an earlier estate or an old notice, ask Revenue or an appropriate professional to identify the period and remaining issue. This page does not decide a historical liability or calculate tax for a pre-repeal estate.

Check the repeal period: Use the state’s direct repeal guidance. Tennessee inheritance-tax repeal

Repeal does not complete the other returns

Federal final-personal, estate-income and estate-tax returns are separate questions. List income received during administration and any distributions separately from the date-of-death property inventory.

Tell the preparer about assets or residence in another state. The fact that a recipient lives in Memphis does not establish that Tennessee’s rule resolves every jurisdiction. Ask which returns and notice work the fee covers.

Federal filing questions: Start with the IRS distinction between return types. IRS decedent-return guidance

Use Shelby probate resources for a Shelby matter

Shelby County Probate Court handles wills and estates and provides a current route for copy requests and questions about court resources. Confirm the appropriate county before using that office; a wider Memphis-area search can include other jurisdictions.

Court authority and tax preparation are different deliverables. Name who obtains probate documents, prepares returns and handles representation. No general directory listing establishes experience with either task.

Local probate and document-copy route: Use the official court contact instructions, without sending estate records to the directory. Shelby County Probate Court

Organize the records before asking for a quote

Prepare a private summary of the task and any notice requiring action. Ask which evidence is needed and arrange secure document exchange before sending an estate file. This directory does not collect tax documents or decide who may act for an estate.

Date of death, residence, property locations and the person appointed or authorized to act.
Will/trust and appointment records, asset ownership and date-of-death statements.
Prior returns, notices and separate proof of filing and payment; flag property or accounts in other states.
A written division of tax preparation, probate work, valuations and representation, including excluded work and fees.

For a later investment or property sale, use the Tennessee capital gains tax: Memphis sale and filing guide.

Ask a professional about your situation

Ask about this state, the estate’s residence and assets, the required return and any notice. Agree who handles tax preparation, probate, valuation and representation. General directory listings do not verify estate-tax or probate expertise.

Browse general accountant and CPA directory listings; confirm relevant experience

Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.

Related guides

Official sources and applicability

Tennessee Revenue IT-1: inheritance-tax repeal — Inheritance tax repealed for dates of death in 2016 and later.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
Shelby County Probate Court — Local wills/estates and probate record-copy contact resources for the appropriate Shelby case.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.
IRS Topic 356: decedents and estate returns — Final individual, estate-income and federal estate returns are separate filing questions.
Official guidance checked for the applicable task; verify the tax year. Checked 2026-10-24.

Next source review due 2027-01-22, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.