Tax Facts

754 / What changes to the tax rates applicable to trusts and estates were imposed by the 2017 tax reform legislation?

The 2017 tax reform legislation changed the income tax rates that will apply to trusts and estates. These rates were especially important for 2018 and 2019 because taxpayers could elect to apply these rates to the unearned income of minors (see Q 679 and Q 8602). The SECURE Act eliminated this option for tax years beginning after 2019.

The applicable tax rates and income thresholds for 2025 are outlined in the chart below:

Tax RateTrusts and Estate Income
10%$0 to $3,150
$315 plus 24% of the excess over $3,150$3,150-$11,450
$2,307 plus 35% of the excess over $11,450$11,450-$15,650
$3,777 plus 37% of the excess over $15,650Over $15,650

The applicable tax rates and income thresholds for 2024 are outlined below:

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.