Is the inheritance tax going to change in 2010?

I assume you mean the estate tax, not the inheritance tax. (There is a federal estate tax, but no federal inheritance tax.)

The federal estate tax will be abolished in 2010.

And (unless the law is changed) it will be reinstated in 2011 and the exclusion amount will drop from the $3.5 million in 2009 to $1 million in 2011.

Note that this does not apply to state estate or inheritance taxes. Because of the craziness on the federal level, many states have been revising their estate taxes to decouple them from federal changes.

*Caution* Before making any plans to die in 2010 in order to take advantage of the estate tax repeal, be aware that this situation is very fluid and the law could be changed.