New Hampshire Waiver by Surviving Spouse is a program that allows surviving spouses of deceased New Hampshire residents to waive their inheritance tax liability. This waiver applies to the transfer of real and tangible personal property of a deceased person to a surviving spouse. Under the program, a surviving spouse is not required to pay the inheritance tax on the deceased's estate. There are two types of New Hampshire Waiver by Surviving Spouse: the General Waiver and the Special Waiver. The General Waiver applies to all estates of deceased New Hampshire residents, regardless of size and value. The Special Waiver applies to estates of deceased New Hampshire residents whose estates are valued at over $2 million. Both waivers are available to surviving spouses who are citizens of New Hampshire or who have lived in New Hampshire for at least one year before the death of the deceased.
New Hampshire Waiver by Surviving Spouse is a program that allows surviving spouses of deceased New Hampshire residents to waive their inheritance tax liability. This waiver applies to the transfer of real and tangible personal property of a deceased person to a surviving spouse. Under the program, a surviving spouse is not required to pay the inheritance tax on the deceased's estate. There are two types of New Hampshire Waiver by Surviving Spouse: the General Waiver and the Special Waiver. The General Waiver applies to all estates of deceased New Hampshire residents, regardless of size and value. The Special Waiver applies to estates of deceased New Hampshire residents whose estates are valued at over $2 million. Both waivers are available to surviving spouses who are citizens of New Hampshire or who have lived in New Hampshire for at least one year before the death of the deceased.