Estate Tax Deduction. Enter in the federal column the total estate tax deduction re- ported on all federal Schedules K-1.VCB, PC is a full service tax, accounting and business consulting firm located in Salt Lake City, UT. No one wants to pay estate taxes. Here's what you need to know about them and how to protect your heirs through estate planning. Informal probate is the process for asking the court to appoint a personal representative for a decedent's estate without a hearing. Today's tax laws are confusing and ever-changing for trusts and estates. A return must be filed for a deceased person who would have been required to file an income tax return. Utah does not have a state inheritance or estate tax. However, there is still a federal estate tax that applies to estates above a certain value.