Legal Question in Wills and Trusts in California

The heirs are not subject to taxes on cash inheritance. However the executor or administrator of the decedent's estate may have to pay estate taxes before any inheritance is distributed, which may cut into the distribution. Most estates, however, are way to small to owe tax. California does not tax estates of less than $11.58 million, and federal estate tax doesn't start until $11.7 million.