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Most estates -- more than 99% -- don't. The federal government imposes estate tax at your death only if your taxable estate is worth more than $5 million for deaths in 2011, $5.12 million for deaths in 2012 and $5.25 million for 2013 deaths. Property left to a spouse (as long as the spouse is a U.S. citizen) or tax-exempt charity is exempt from the tax.
If you have a complicated estate or just need legal advice, Nolo can help you find a lawyer.