|
Federal Estate Tax Rates By Year
Determination of Tax: The year of a person's
death determines the
appropriate estate tax rate, along with the appropriate unified
credit amount. These two values are used to determine the
taxes that are owed against the value of the taxable estate.
|
Year of Death |
Applicable Exclusion Amount |
Unified Credit Amount |
Top Tax Rate |
|
2007 |
$2,000,000 |
$780,800 |
45% |
|
2008 |
$2,000,000 |
$780,800 |
45% |
|
2009 |
$3,500,000 |
$1,455,800 |
45% |
|
2010 |
No
estate tax |
|
2011 |
$1,000,000 |
$345,800 |
55% |
See Also:
Federal Estate Tax Calculator
What is the basis of the Federal estate tax?
Why does the Federal estate tax
return in 2011?
What is the "applicable
exclusion amount"?
|
