If a person has a individual as POA upon that persons death does the POA have to pay inheritance tax?

Just an addition to my first answer - if you are thinking of whether or not you get paid as executor of the estate, which is different from being POA, there may be some money coming to you for performing your duties as such. If you're not sure what you're legally due, check with the attorney who drew up the will.
Good luck,
Carol

The POA is void upon the death of the individual who it was for. If you're not sure about inheritance tax, check with a CPA or elder law attorney.

Take care,
Carol