Nevada does not have an estate tax, but the federal government has an estate tax that may apply if your estate has sufficient value. The federal estate tax exemption is $11.40 million in 2019. The exemption is portable, meaning that one spouse can pass his or her exemption to the other so that both spouses’ exemptions apply when the second spouse dies. With the right legal maneuvers, a married couple can protect up to $22.36 million. It’s our goal at Petroni Law Group to make sure you and your assets are protected and considered under Nevada’s specific laws.