The state you live in may levy a separate estate tax or inheritance tax and may also charge a state gift tax. Until 2012, you may claim a deduction for the state death tax. There is no federal estate tax in 2010 against which to claim the deduction. Starting in 2013, you can claim a credit for the state estate or inheritance tax. (Prior to 2005, one claimed a similar credit.) Because of all these law changes, in the coming years there will most likely be a lot of changes in the way states impose their estate taxes. Depending on the laws in each state, this change could cause some estates to pay more in transfer taxes. This section covers federal taxes only, so check with your attorney or other estate planning professional about state tax issues when you have your estate plan done.