Who must file for Estate Taxes in Nevada? Nevada filing is required in accordance with Nevada law NRS 375.Nevada does not have an estate tax. There is a federal estate tax, though, that may apply if your estate is large enough. Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number. Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien. Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date. If there are many heirs, this may be the most efficient way to go for all concerned. Under Nevada law, there are no inheritance or estate taxes.