Title 26 — Internal Revenue CodeRelease 119-73
§2205 Reimbursement Out of Estate
Title 26 › Subtitle Subtitle B— Estate and Gift Taxes › Chapter 11— ESTATE TAX › Subchapter C— Miscellaneous › § 2205
Summary
If you receive part of an estate and end up paying the estate tax out of your share, you have a right to be paid back. Reimbursement comes from any part of the estate not yet distributed, or through fair contributions from other people whose shares would have shrunk if the tax had been paid first. The intent is that, unless the will says otherwise, the tax comes out of the estate before it is divided up.
Full Legal Text
Title 26, §2205
Internal Revenue Code — Source: USLM XML via OLRC
If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2205
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73