A Washington decedent or a non-resident decedent who owns property in Washington state may owe estate tax depending on the value of their estate. There is no estate tax in California.However, residents may have to pay a federal estate tax. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. When estate planning, learning the ins and outs of inheritance and estate tax and how to possibly lessen their impact is key. No state imposes an estate or inheritance tax for assets transferred between spouse either due to gift or inheritance. States With An Estate Tax.