Who is responsible for paying inheritance taxes?

The responsibility for paying inheritance taxes falls on the individual who receives the inheritance, which means the correct answer is the person receiving the bequeathal. Inheritance taxes are levied on the value of the assets transferred upon someone's death and are typically the obligation of the beneficiaries who receive those assets.

In many jurisdictions, the estate may handle the necessary tax payments during the probate process before distributing the remaining assets to the heirs, but ultimately, it is the beneficiaries who are positioned as responsible for settling any inheritance tax due based on their share of the estate. This policy ensures that those who benefit from the deceased's assets contribute to the taxes associated with those assets.

In contrast, the other choices indicate misunderstanding regarding responsibility. While the estate manages the overall tax obligations, it does not directly pay inheritance taxes; the taxes are fundamentally a liability for the recipient. The benefactor, being the deceased individual, cannot pay taxes after their passing. Lastly, the government collects the taxes but is not responsible for payment, as that obligation lies with the inheritors.