Are there classes of beneficiaries for inheritance tax? No distinction is made in classes for inheritance tax. September 08, 2015 21:45 Related articles If there is no will nor probate administration, who files the inheritance tax return? Is jointly owned real and personal property subject to the inheritance tax? For inheritance tax purposes, how should property included in the estate that has been previously taxed be addressed? Who is responsible for the inheritance tax return? Where do I send my inheritance tax payment?