After all expenses are paid, I and my brother and sister will be dividing about 100K from our mother's estate. Are inheritance taxes paid before the division is made or by each of us after we take possession of the funds? How are the taxes figured? Thank you.

For that amount of money, there should be NO inheritance taxes from the state. However, to be sure, contact your state tax office.

There are, for sure, no federal estate taxes.

Thank you so much! I really didn't know how this worked.

Glad to help.

Do not forget to make that phoen call to the state tax department.