Estate Tax Lawyer Fairfax County, VA

Fairfax County residents planning their estates or administering a loved one’s affairs need clear guidance on the tax obligations that may arise. While Virginia does not impose a state-level estate tax or inheritance tax, a taxable estate may still be subject to federal estate tax. Understanding the federal exemption, available planning tools, and the probate process in the Fairfax County Circuit Court is essential for protecting assets and providing for beneficiaries. Law Offices Of SRIS, P.C., founded in 1997, serves clients in Fairfax County and throughout Northern Virginia in matters of estate tax planning, trust administration, and probate. Reach the firm at (888) 437-7747 to request a consultation. Law Offices Of SRIS, P.C. – Advocacy Without Borders.

What Estate Tax Means in Fairfax County, Virginia

An estate tax is a tax on the right to transfer property at death. The tax is calculated on the net value of everything a decedent owned or had an interest in at the time of death—real estate, bank accounts, investments, business interests, and certain life insurance proceeds. In Virginia, there is no separate state estate tax or inheritance tax; the Commonwealth repealed its estate tax several years ago and does not currently impose one. The only estate tax that may apply to a Fairfax County decedent is the federal estate tax, which is administered by the Internal Revenue Service.

For decedents passing away in 2026, the federal gift and estate tax basic exclusion amount is $15,000,000 per individual—the permanent figure enacted by the One Big Beautiful Bill Act (P.L. 119-21). A married couple may shield up to $30,000,000 through combined exemption and portability. A taxable estate that exceeds the exclusion amount is subject to federal estate tax at the statutory rate, which begins at 18 percent and climbs to 40 percent on the largest estates. An experienced estate tax lawyer helps Fairfax County families structure their assets to minimize the tax burden, ensure liquidity to pay any tax due, and keep the probate process moving efficiently. The Fairfax County Circuit Court, sitting at 4110 Chain Bridge Road, Suite 210, Fairfax, Virginia, has jurisdiction over probate and trust administration matters and will require the personal representative to file an inventory and address any federal estate tax return obligations.

How Mr. Sris and the Firm’s Of Counsel Attorneys Handle Estate Tax Matters

Mr. Sris, Owner and Founder of Law Offices Of SRIS, P.C., works with the firm’s Of Counsel attorneys to guide executors, trustees, and beneficiaries through estate tax compliance and planning in Fairfax County. The approach begins with a review of the entire estate—identifying the nature and value of assets, determining whether the decedent owned property in more than one state or country, and evaluating whether a federal estate tax return (Form 706) is required. Even when no tax is due, a properly prepared return may be needed to elect portability of a deceased spouse’s unused exclusion amount, a step that can save significant tax for the surviving spouse.

The firm’s Of Counsel attorneys also help clients plan for future estate tax exposure while they are still living. That planning can include revocable living trusts, irrevocable life insurance trusts, grantor retained annuity trusts, qualified personal residence trusts, and charitable giving strategies. Because Virginia does not have a separate state estate tax, the focus remains on the federal transfer-tax system. The goal is to create an estate plan that operates as intended under Virginia’s probate and trust laws while minimizing any eventual tax liability for the beneficiaries. Throughout the process, the firm remains mindful that every family’s situation is unique, and the advice is tailored to the specific facts.

About Mr. Sris and the Firm’s Of Counsel Attorneys

Mr. Sris founded the firm in 1997 and has concentrated his practice on estate planning, family law, criminal defense, and civil litigation. A former prosecutor, Mr. Sris is admitted to practice in Virginia, Maryland, the District of Columbia, New Jersey, and New York. He testified before the Virginia House Courts of Justice Committee in support of 2019 HB 635 (chief patron Del. David Bulova), a bill that revised the equitable distribution statute. His experience in both litigation and transactional work gives him a broad perspective on how estate tax planning intersects with other legal issues families may face.

The firm’s Of Counsel attorneys bring additional perspective to estate tax and trust matters. Each Of Counsel attorney is an independent practitioner who contracts directly with Law Offices Of SRIS, P.C. and has experience in trust administration, probate litigation, and related areas. Together, the firm assists clients across Northern Virginia, including Fairfax County, with the preparation of estate tax returns, the representation of executors and trustees, and the resolution of will contests and fiduciary disputes that may arise in the Fairfax County Circuit Court. To discuss a specific estate tax question, call (888) 437-7747.

Frequently Asked Questions

Does Virginia have an estate tax or inheritance tax?

Virginia does not impose a state-level estate tax or inheritance tax. The Commonwealth’s estate tax was fully phased out several years ago, and there is no current legislative plan to reinstate it. The only estate tax that may affect a Fairfax County estate is the federal estate tax, which applies only when the taxable estate exceeds the applicable exclusion amount. The lack of a state-level tax simplifies planning for many Virginia families, but the federal filing and payment obligations must still be met when the estate is large enough to require a return.

What is the federal estate tax exemption for 2026?

The basic exclusion amount for federal estate and gift tax purposes in 2026 is $15,000,000 per individual, or $30,000,000 for a married couple with proper planning. This figure was made permanent by the One Big Beautiful Bill Act, which eliminated the sunset that would have reduced the exemption after 2025. Estates valued at or below the exemption amount generally owe no federal estate tax, though a return may still be advisable to make the portability election for a surviving spouse. For an estate that exceeds the threshold, the tax is imposed on the value above the exemption. Contact the firm for an evaluation of your specific exposure.

What is the Virginia small estate affidavit threshold, and how does it relate to estate tax?

The Virginia small estate affidavit threshold is as amended in 2025. When a decedent’s probate assets do not exceed this amount, the personal representative may use a small estate affidavit to collect assets without a full probate administration. This threshold is important for efficient administration but does not change the federal estate tax filing requirement; even a small probate estate may still need a Form 706 if the gross estate (including non-probate assets) exceeds the federal exemption. An estate tax lawyer can help determine whether a full probate proceeding or a simpler alternative is appropriate.

Do I need a lawyer for estate tax planning in Fairfax County?

You are not legally required to hire a lawyer to create an estate plan or handle an estate tax return, but legal guidance helps ensure the plan works as intended and that tax obligations are correctly satisfied. The federal estate tax rules are complex, with strict valuation, filing, and payment deadlines that can carry penalties if missed. A lawyer experienced in the Fairfax County Circuit Court’s probate process can coordinate the state-level administration with the federal tax requirements, help avoid common errors, and address family dynamics that sometimes lead to litigation. To discuss your situation, call (888) 437-7747.

How does the probate process in Fairfax County involve estate tax issues?

Probate in Fairfax County is handled by the Clerk of the Circuit Court, and an executor must file an inventory within four months of qualification and address any estate tax return requirements during the administration. The executor may need to value the decedent’s assets as of the date of death and, if the gross estate exceeds the filing threshold, prepare and file IRS Form 706. Virginia does not impose its own estate tax, but the probate court may still require evidence that any federal estate tax due has been paid or will be paid before closing the estate. The firm’s Of Counsel attorneys assist executors with these responsibilities. For a consultation, reach the firm at (888) 437-7747.

Can estate tax liability be reduced through trusts or charitable giving?

Yes, many families use trusts, lifetime gifting, and charitable contributions to reduce or eliminate federal estate tax exposure. A credit shelter trust, also called a bypass trust, can help a married couple fully use each spouse’s exemption amount. Other tools, such as irrevocable life insurance trusts and grantor retained annuity trusts, remove assets from the taxable estate while still providing benefits to family members. Charitable remainder trusts and charitable lead trusts can generate income and support philanthropic goals while lowering the taxable estate. Every plan must consider Virginia’s trust laws and the Fairfax County Circuit Court’s procedures for trust administration. To explore planning options, contact Law Offices Of SRIS, P.C. at (888) 437-7747.

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For additional Virginia estate planning resources, visit the Fairfax County Circuit Court probate page and the Virginia Code Title 64.2 (Wills, Trusts, and Fiduciaries).

Attorney advertising. Prior results do not guarantee a similar outcome. Results may vary. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 to request a consultation. The firm’s Fairfax location is at 4008 Williamsburg Court, Fairfax, VA 22032. By appointment only.

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