Estate, gift, and inheritance taxes

Latest Content
  • Model Estimate
    T25-0263 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2026
  • Model Estimate
    T25-0262 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2025
  • Model Estimate
    T25-0261 – Estate Tax Returns and Liability, 2024-2035
  • Model Estimate
    T25-0158 – Impose a 5 Percent Tax on Net Wealth Greater Than $50 Million and a 10 Percent Tax on Net Wealth Above $250 Million, Impact on Tax Revenue FY 2025–34
  • TaxVox
  • Model Estimate
    T25-0048 – Baseline Distribution of Income and Federal Taxes, by Expanded Cash Income Percentile, 2026
  • Model Estimate
    T25-0047 – Baseline Distribution of Income and Federal Taxes, by Expanded Cash Income Level, 2026
  • Model Estimate
    T25-0046 – Baseline Distribution of Income and Federal Taxes, by Expanded Cash Income Percentile, 2025
  • Model Estimate
    T25-0045 – Baseline Distribution of Income and Federal Taxes, by Expanded Cash Income Level, 2025
Related to Individual Taxes
Individual TaxesAlternative minimum tax (AMT)Capital gains and dividendsCharitable givingChild tax credit (CTC)/Child and dependent care tax credit (CDCTC)Consumption taxes (individual)Earned income tax credit (EITC)EducationHealth careHigh-income householdsHomeownershipIncome tax (individual)Low-income householdsMarriage penalties and bonusesMedicarePayroll taxesRetirementSocial SecurityTax administration (individual)Tax compliance (individual)Tax credits (individual)Tax expenditures (individual)Tax ratesUnemployment taxes and compensation