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Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2015 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2015
Camp Tax Reform Plan
Current-Law Distribution of Taxes
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Distribution of the 2001 - 2008 Tax Cuts
Dynamic Scoring
Earned Income Tax Credit
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Estate and Gift Taxes
Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
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Fiscal Crisis
Guide to TPC Tables
Health Insurance Tax Incentives
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
TPC’s Methodology for “Off-Model” Revenue Estimates
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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tax topics
Estate Tax Tables

The federal estate tax has changed almost every year since 2001 as the effective exclusion climbed from $675,000 that year to $3.5 million in 2009 and the maximum statutory rate fell from 55 percent to 45 percent. In 2010, the tax disappeared entirely, only to return in 2011 and 2012 with a $5 million exemption indexed for inflation and a 35 percent rate. The American Taxpayer Relief Act of 2012 (ATRA) made the $5 million indexed exemption permanent but raised the tax rate to 40 percent. Under pre-ATRA law, the exemption would have reverted to an unindexed $1 million in 2013 and the top statutory rate would have risen to 55 percent.

Tables show historical parameters and statistics, projected revenues and returns, and distributions of tax under current law and selected proposals to change the estate tax.

Historical Statistics
Number of Returns and Percent Taxable
Returns as a Percentage of Deaths
Exemption and Top Tax Rate
Tax Rate Schedule
Estate Taxes by State
Summary Table
Returns and Liability Projections
Distribution Tables by Gross Estate Level
Pre-ATRA Law
Current Law
Various Proposals
2011 Law Extended
$5M Exemption (Indexed) and 35% Rate
2009 Law Extended
$3.5M Exemption (Indexed) and 45% Rate
2009 Law Extended
$3.5M Exemption (Unindexed) and 45% Rate

View 2012's Estate Tax Tables
View 2011's Estate Tax Tables