Saturday, March 31, 2007
These tables have been updated to include all returns that were required to be filed and use new size of gross estate categories that mirror the estate filing thresholds created by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Because most estate tax returns are filed in the year following a decedent’s death, the original versions of these tables excluded returns below the prior year’s filing threshold. Two revised tables are available for each filing year. The first table includes data on gross estate, type of property, deductions, and tax items, by tax status and size of gross estate. The second table includes data on gross estate, allowable deductions, State death tax credit, and tax, by State of residence.