A Virginia state estate tax return is a complex process to complete after the death of a loved one. An attorney can help navigate these tricky legal waters.Generally, Virginia does not require an estate tax return unless there is a federal estate tax return due. There is no Virginia estate tax. It is one of 38 states that does not levy a tax on estates, regardless of the estate's value. The probate tax is not an inheritance tax or an estate tax. An income tax return for the estate (income coming to the estate after death) must be filed if there is sufficient income.