Tax Facts

Estate, Gift and Inheritance Tax Tables

2010 Estate and Gift Tax Table

Taxable Gift/Estate

Tax on

Rate on

From

To

Col. 1

Excess

$0

$10,000 $0 18%

10,001

20,000

1,800

20%

20,001

40,000 3,800

22%

40,001

60,000 8,200

24%

60,001 80,000 13,000

26%

80,001

100,000 18,200 28%

100,001

150,000 23,800

30%

150,001

250,000 38,800

32%

250,001

500,000 70,800

34%

500,001 ……. 155,800

35%

2011-2012 Gift and Estate Tax Table

Taxable Gift/Estate

Tax on

Rate on

From

To

Col. 1

Excess

$0

$10,000

$0

18%

10,001

20,000

1,800

20%

20,001

40,000

3,800

22%

40,001

60,000

8,200

24%

60,001

80,000

13,000

26%

80,001

100,000

18,200

28%

100,001

150,000

23,800

30%

150,001

250,000

38,800

32%

250,001

500,000

70,800

34%

500,001

750,000

155,800

35%

IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001.

2013-2025 Gift and Estate Tax Table

Taxable Gift/Estate

Tax on

Rate on

From

To

Col. 1

Excess

$0

$10,000

$0

18%

10,001

20,000

1,800

20%

20,001

40,000

3,800

22%

40,001

60,000

8,200

24%

60,001

80,000

13,000

26%

80,001

100,000

18,200

28%

100,001

150,000

23,800

30%

150,001

250,000

38,800

32%

250,001

500,000

70,800

34%

500,001

750,000

155,800

37%

750,000

1,000,000

248,300

39%

1,000,000

|

345,800

40%

IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001 and ATRA.
Tax Facts Premium Tools
Calculators
100+ calculators specifically designed to help you easily assist clients with specific planning situations and calculations.
Practice Guidance
Designed to help you discover new ways for which to build and maintain client relationships.
Concepts Illustrated
Specifically designed to help you easily assist clients with specific planning situations and calculations.
Tax Facts Archives
Access to the entire library of Tax Facts dating back to 2012 allowing you to look up the exact tax figures from prior years.