Discuss PGroot's answer to: How to avoid tax on one hundred thousand dollars inheritance?

Federal estate tax this year is zero for an estate of less than $5 million.  Next year (if they don't change the law) estates of less than $1 million will not be taxed.  State tax may be different from federal but most states don't tax $100,000. 

If you are receiving an inheritance, that is usually not taxed, but some states do have a tax.  A spouse who inherits is generally exempt.  A child's inheritance is taxed in Pennsylvania but not in most states.