I want to know how an estate with 3 heirs is taxed?

Assuming I have 3 heirs with equal shares of my estate and my estate is worth 3 million, each heir would receive 1 million. This years estate federal tax exemption is 2 million so my question is that since each heir receives 1 million, would they owe estate tax ? Based on what I have read, I believe there would be no tax on my estate but want to verify. Thanks in advance for help.

Public Comments

1. The estate pays any estate taxes; the number of heirs is irrelevant to the tax calculations. The heirs divide whatever is left once all of the debts of the estate, including the taxes, are paid. The heirs will pay no Federal taxes themselves, though there might be State taxes as a few states still have Inheritance taxes.
2. Bostonia is right.