15-Feb-16
Estate Tax Returns Filed in 2014 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Gross estate for tax purposes
Number
Total
Amount
Allowable deductions
Number
State death tax deduction
Amount
Number
Net estate tax
Amount
Number
Amount
11,931
169,521,932
11,882
87,287,389
3,030
2,371,224
5,158
16,390,024
Alabama
110
1,248,214
110
494,162
0
0
52
163,472
Alaska
* 18
* 104,438
* 18
* 29,132
0
0
*5
* 4,104
Arizona
171
2,349,208
171
1,066,811
*9
* 338
76
328,030
Arkansas
49
763,087
49
292,499
0
0
23
107,628
California
2,212
30,265,424
2,202
13,650,689
32
4,326
1,053
3,211,238
Colorado
111
1,612,743
111
837,258
*3
* 27
50
143,289
Connecticut
302
3,085,535
302
1,382,519
206
117,952
111
250,644
Delaware
30
236,832
30
115,011
*8
* 1,123
*4
* 6,920
District of Columbia
49
473,479
49
280,690
27
12,774
* 26
* 23,546
1,427
27,270,887
1,421
15,768,353
159
18,610
634
2,735,336
205
2,762,051
205
1,341,396
*
*
87
270,085
34
334,207
29
109,092
*7
* 9,096
*8
* 27,817
Florida
Georgia
Hawaii
Idaho
50
418,012
45
209,396
d
d
* 18
* 22,446
Illinois
484
6,074,288
484
2,455,198
312
321,666
249
701,522
Indiana
142
1,232,217
137
395,105
* 10
* 1,278
80
111,860
Iowa
180
1,991,957
180
1,034,642
* 26
* 8,215
51
104,939
Kansas
90
1,129,882
90
323,269
*7
* 159
44
180,205
Kentucky
62
644,015
62
289,157
19
3,957
27
81,888
Louisiana
113
995,558
113
336,586
d
d
60
128,152
Maine
57
471,803
57
181,541
23
14,297
21
30,212
Maryland
199
2,783,764
199
1,697,944
99
97,196
72
185,898
Massachusetts
301
6,057,991
301
3,810,452
157
235,027
112
441,628
Michigan
198
2,308,181
198
922,241
d
d
100
267,152
Minnesota
208
2,466,015
208
1,450,207
142
93,208
84
148,623
Mississippi
50
364,699
50
178,677
0
0
* 14
* 15,162
Missouri
173
4,899,503
168
3,456,815
*8
* 2,478
69
323,828
Montana
43
460,754
43
287,718
d
d
* 12
* 29,933
Nebraska
101
1,292,637
101
794,199
74
16,483
32
48,084
Nevada
110
2,601,263
110
776,306
*5
* 1,800
60
534,807
New Hampshire
New Jersey
New Mexico
40
938,537
40
626,020
*8
* 1,664
25
43,147
367
4,010,701
367
2,279,322
247
183,353
145
266,593
47
578,406
47
363,667
*3
* 806
* 14
* 19,025
1,056
15,128,342
1,055
7,822,081
783
820,320
457
1,484,011
North Carolina
248
2,575,660
248
1,139,550
*5
* 6,379
112
257,001
North Dakota
56
364,867
56
151,504
d
d
* 15
* 12,652
New York
Ohio
322
3,315,120
317
1,477,295
41
15,216
126
312,510
Oklahoma
74
873,971
74
315,075
d
d
43
122,534
Oregon
94
1,182,347
94
633,628
65
51,458
50
91,198
413
4,742,156
413
2,560,167
303
121,163
147
361,372
Pennsylvania
Rhode Island
South Carolina
South Dakota
47
655,952
46
404,886
29
22,930
22
34,352
117
2,726,276
112
2,005,053
*3
* 29
43
123,734
* 40,280
46
397,920
46
142,196
*3
* 183
* 21
Tennessee
125
1,269,114
125
472,906
53
48,325
35
124,552
Texas
752
12,674,069
752
6,422,382
*4
* 1,033
325
1,533,284
Utah
45
1,124,198
45
948,471
0
0
19
39,068
Vermont
34
549,555
34
379,064
16
19,881
*7
* 37,963
Virginia
291
3,105,775
290
1,384,441
* 12
* 2,720
140
354,271
Washington
218
2,999,207
218
1,874,114
94
112,329
69
186,666
28
353,755
28
183,151
0
0
* 17
* 30,416
Wisconsin
139
1,411,487
139
564,799
d
d
57
183,504
Wyoming
27
837,954
27
603,882
0
0
*7
* 66,306
Other areas [2]
66
1,007,919
66
566,668
* 10
* 588
28
37,134
West Virginia
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2013, most returns were filed for deaths that occurred in 2012, for which the
filing threshold was $5.12 million. Because of filing extensions, however, some returns were filed in 2013 for deaths that occurred prior to 2012, for which filing thresholds were lower.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, October 2015.
16-Jun-15
Estate Tax Returns Filed in 2013 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Gross estate for tax purposes
Number
Total
Amount
Allowable deductions
Number
State death tax deduction
Amount
Number
Net estate tax
Amount
Number
Amount
10,568
138,704,642
10,545
64,166,371
3,104
2,240,807
4,687
12,666,774
88
1,611,422
88
879,744
0
0
44
141,607
Alaska
* 13
* 229,422
* 13
* 165,389
0
0
d
d
Arizona
129
1,461,581
129
727,503
d
d
53
91,332
Alabama
Arkansas
74
680,833
74
252,402
0
0
26
68,722
California
1,766
25,218,125
1,764
10,879,579
24
2,526
838
2,605,207
Colorado
158
1,697,031
153
660,568
*3
* 138
90
161,590
Connecticut
277
3,848,258
277
1,435,977
194
196,646
124
435,580
Delaware
* 12
* 122,399
* 12
* 40,913
*7
* 2,248
*8
* 11,125
District of Columbia
Florida
Georgia
62
735,302
62
385,273
50
31,097
39
47,498
1,240
19,698,209
1,240
8,513,648
158
15,319
569
2,316,746
134,525
191
2,020,871
191
863,733
d
d
83
Hawaii
36
376,262
36
135,107
d
d
22
40,090
Idaho
33
297,145
33
127,588
0
0
* 16
* 26,110
Illinois
540
5,458,257
540
2,299,708
316
212,791
193
329,648
Indiana
105
1,442,493
105
679,464
74
34,429
48
132,894
Iowa
157
1,270,059
152
397,020
* 15
* 4,028
53
79,786
Kansas
97
1,167,057
97
596,753
d
d
37
84,012
Kentucky
76
1,465,935
76
721,885
17
7,598
39
160,837
Louisiana
120
1,220,562
120
415,302
0
0
73
136,222
32
543,487
32
162,797
18
44,463
d
d
Maryland
158
2,025,609
157
1,048,804
92
93,706
65
160,994
Massachusetts
273
3,132,257
273
1,226,070
167
189,115
121
297,910
Michigan
189
2,306,800
189
1,109,525
d
d
84
173,813
Minnesota
178
1,847,084
178
1,003,197
104
79,732
49
128,325
Mississippi
51
601,462
51
237,819
0
0
26
51,058
Missouri
191
2,181,572
191
910,696
*3
* 34
81
202,081
Montana
38
319,360
38
114,824
0
0
* 19
* 7,588
Nebraska
97
1,277,442
97
591,533
82
12,502
52
98,966
Nevada
81
921,192
81
483,868
d
d
28
55,398
New Hampshire
49
703,263
49
321,752
*6
* 152
16
81,818
351
3,573,309
351
1,801,496
243
179,265
111
225,278
Maine
New Jersey
New Mexico
43
501,338
43
229,845
d
d
* 24
* 37,758
New York
907
15,476,544
907
9,763,943
636
601,827
370
933,389
North Carolina
200
2,119,905
200
856,222
92
87,820
100
157,049
North Dakota
32
263,590
32
64,692
d
d
* 19
* 23,684
Ohio
223
3,066,691
223
1,517,725
135
67,549
89
531,425
Oklahoma
103
1,306,797
103
791,477
d
d
42
56,153
Oregon
114
1,168,354
114
574,972
64
47,712
46
78,485
Pennsylvania
350
5,063,982
345
2,282,972
305
133,035
141
539,384
Rhode Island
25
258,444
25
82,467
22
18,290
* 19
* 27,700
South Carolina
96
1,061,234
96
389,176
*4
* 3,697
51
108,280
South Dakota
32
429,544
32
244,471
d
d
* 17
* 20,533
Tennessee
125
1,352,107
125
534,291
72
59,178
51
132,956
Texas
683
8,413,545
678
3,756,034
*9
* 639
292
757,724
Utah
59
674,659
59
280,388
d
d
27
58,925
Vermont
32
203,178
32
80,407
* 23
* 6,545
* 15
* 3,279
Virginia
266
3,271,190
266
1,416,135
17
555
174
295,616
Washington
200
2,302,131
200
1,185,482
105
90,249
86
136,678
18
222,616
18
101,650
0
0
* 11
* 21,640
Wisconsin
136
1,302,692
136
479,961
*3
* 339
63
126,685
Wyoming
10
245,997
10
175,018
0
0
d
d
Other areas [2]
52
546,048
52
169,109
*4
* 480
35
40,081
West Virginia
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2013, most returns were filed for deaths that occurred in 2012, for which the
filing threshold was $5.12 million. Because of filing extensions, however, some returns were filed in 2013 for deaths that occurred prior to 2012, for which filing thresholds were lower.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, October 2014.
13-Sep-13
Estate Tax Returns Filed in 2012 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Gross estate for tax purposes
Number
Total
Amount
Allowable deductions
Number
State death tax deduction
Amount
Number
Net estate tax
Amount
Number
Amount
9,412
124,320,687
9,391
64,101,840
2,817
1,822,961
3,738
103
943,956
103
415,176
d
d
37
57,263
Alaska
19
226,039
19
152,698
0
0
*3
* 15,059
Arizona
174
1,761,905
169
541,197
*5
* 516
69
159,558
Arkansas
50
873,525
50
221,090
0
0
19
165,203
California
1,702
27,154,773
1,702
15,127,220
32
3,507
753
1,829,617
Colorado
108
893,396
108
326,414
0
0
44
46,577
Connecticut
192
2,237,722
192
1,050,931
130
76,139
70
147,328
Alabama
8,497,115
Delaware
25
256,185
25
70,193
17
9,566
17
28,784
District of Columbia
62
1,498,736
62
724,209
54
98,365
39
149,501
Florida
998
12,060,696
998
5,872,700
121
13,997
383
904,856
Georgia
190
2,358,583
190
869,635
*3
* 154
76
274,939
Hawaii
44
347,630
44
114,811
23
10,813
19
25,873
Idaho
37
243,092
37
87,990
d
d
*5
* 4,316
Illinois
498
5,472,663
493
2,283,627
283
237,282
213
376,222
Indiana
113
1,669,751
113
988,196
87
42,533
54
95,173
Iowa
87
982,840
86
506,318
* 12
* 7,443
32
47,181
Kansas
73
764,921
73
345,192
0
0
37
45,595
Kentucky
59
661,972
59
322,653
23
5,406
29
42,605
Louisiana
94
888,806
94
237,156
0
0
40
103,168
27,814
Maine
26
408,345
26
198,951
20
20,904
15
Maryland
157
1,570,977
157
729,819
98
65,796
60
71,499
Massachusetts
259
3,906,262
259
2,433,948
147
115,679
96
152,365
Michigan
163
2,247,843
163
952,589
d
d
71
222,010
Minnesota
109
1,637,027
109
1,089,439
68
49,599
36
68,514
Mississippi
53
421,481
53
128,160
0
0
26
26,472
Missouri
141
1,394,150
141
542,378
d
d
59
115,237
Montana
16
197,340
16
107,992
d
d
*7
* 7,263
Nebraska
64
648,220
60
311,203
48
9,125
28
24,848
Nevada
75
2,269,740
75
1,623,612
*4
* 141
28
126,906
New Hampshire
New Jersey
New Mexico
49
534,496
49
264,339
*7
* 119
22
25,972
321
3,952,502
321
2,320,751
234
157,520
100
182,174
37
355,674
37
159,820
0
0
* 10
* 17,112
New York
855
11,604,201
855
6,672,548
655
479,007
279
650,337
North Carolina
230
2,238,788
230
1,043,423
76
65,958
78
103,468
North Dakota
25
527,222
25
378,110
d
d
* 15
* 19,370
Ohio
244
2,999,316
244
1,544,983
157
79,315
93
192,930
Oklahoma
93
822,183
93
332,749
*4
* 658
33
53,383
Oregon
79
1,631,792
79
1,143,718
52
45,889
36
66,195
287
4,097,735
286
2,396,941
231
90,083
102
205,549
28,972
Pennsylvania
Rhode Island
36
354,186
36
134,075
18
20,833
17
South Carolina
120
903,949
120
357,519
*4
* 210
25
43,548
South Dakota
30
233,141
30
111,625
d
d
* 16
* 7,278
Tennessee
91
845,263
91
334,531
61
34,673
48
49,963
Texas
554
6,871,367
554
3,359,721
*3
* 692
232
497,246
Utah
40
458,272
40
191,621
0
0
15
46,139
Vermont
14
132,633
14
23,350
11
10,868
*8
* 13,549
Virginia
247
4,177,391
243
2,616,918
18
324
102
223,697
Washington
169
2,075,221
169
1,235,970
89
67,489
67
111,860
32
272,025
32
118,135
0
0
* 10
* 15,248
Wisconsin
111
2,204,583
111
503,832
d
d
38
453,247
Wyoming
13
353,412
13
44,962
d
d
*8
* 91,355
Other areas [2]
41
676,758
41
436,703
0
0
19
36,774
West Virginia
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2012, most returns were filed for deaths that occurred in 2011, for which the
filing threshold was $5 million. Because of filing extensions, however, some returns were filed in 2012 for deaths that occurred prior to 2011, for which filing thresholds were lower. The
number of returns filed for deaths in 2010 was reduced by a provision in the tax law that enabled estates to opt of out the estate tax system and instead file Form 8939, Allocation of
Increase in Basis for Property Acquired From a Decedent.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, August 2013.
13-Sep-13
Estate Tax Returns Filed in 2011 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Gross estate for tax purposes
Number
Total
Amount
Allowable deductions
Number
State death tax deduction
Amount
Number
Net estate tax
Amount
Number
Amount
4,588
48,009,811
4,583
27,219,284
1,354
675,526
1,480
3,077,408
40
258,744
40
115,918
d
d
11
11,202
Alaska
5
15,447
5
4,335
0
0
d
d
Arizona
46
312,827
46
113,318
3
82
16
27,028
Alabama
Arkansas
37
269,306
36
173,483
0
0
7
2,675
California
806
7,326,563
806
3,516,617
6
5,042
288
624,206
Colorado
57
387,216
57
156,554
0
0
18
27,808
100
991,141
100
544,665
44
29,869
19
55,698
Delaware
14
68,637
14
29,333
d
d
d
d
District of Columbia
33
341,920
33
158,974
24
15,844
11
35,854
Florida
457
7,207,743
456
4,775,245
63
4,712
163
441,940
Georgia
83
693,560
83
329,079
d
d
30
47,655
Hawaii
25
184,718
25
75,722
d
d
13
23,222
Idaho
15
139,080
15
88,973
0
0
5
4,342
Illinois
177
1,650,832
177
920,752
71
38,219
54
71,655
Indiana
43
262,597
43
131,480
29
5,762
10
4,877
Iowa
34
184,782
34
48,368
6
1,593
9
9,482
Kansas
30
367,164
30
260,697
14
635
8
8,893
Kentucky
36
358,042
36
160,585
10
3,132
15
29,038
Louisiana
38
208,392
38
58,625
0
0
18
22,876
Maine
20
155,404
20
93,625
15
4,487
6
2,577
Maryland
106
1,118,751
106
665,624
59
32,558
28
45,427
Massachusetts
Connecticut
160
1,394,476
158
759,464
93
40,798
37
60,924
Michigan
70
592,557
70
272,578
d
d
22
43,876
Minnesota
65
459,475
65
238,139
41
14,272
19
18,705
Mississippi
17
148,585
17
72,791
0
0
7
15,550
Missouri
57
551,634
57
302,318
d
d
19
30,181
Montana
21
152,233
21
72,467
0
0
7
11,244
Nebraska
26
242,635
26
91,123
15
2,806
8
29,977
Nevada
41
516,509
41
241,991
0
0
16
71,827
New Hampshire
26
222,242
26
136,017
4
247
8
5,673
165
1,340,187
165
727,599
123
52,829
49
49,896
New Jersey
New Mexico
24
197,364
24
92,280
0
0
7
15,187
537
8,034,183
536
5,159,060
376
306,473
161
562,448
North Carolina
92
678,851
92
334,748
26
10,799
29
22,133
North Dakota
8
39,679
8
13,571
d
d
d
d
Ohio
97
761,110
97
333,672
65
21,520
30
44,701
Oklahoma
38
264,309
38
96,418
12
3,595
20
27,573
Oregon
52
635,164
52
445,972
22
11,800
15
19,087
Pennsylvania
153
1,247,803
153
619,609
108
28,155
45
77,608
Rhode Island
11
68,295
11
28,435
6
2,156
d
d
South Carolina
46
283,484
46
82,202
5
76
15
19,208
South Dakota
16
119,928
16
35,107
d
d
7
15,484
Tennessee
80
850,130
80
526,972
44
19,532
21
43,345
Texas
254
3,998,201
254
2,677,650
d
d
99
238,458
Utah
16
117,608
16
55,256
0
0
5
9,536
Vermont
10
73,930
10
18,931
8
4,693
6
5,976
Virginia
110
1,147,724
110
667,475
4
259
37
82,700
Washington
90
604,560
90
347,377
38
9,457
17
8,134
West Virginia
17
103,514
17
46,095
0
0
5
5,927
Wisconsin
43
279,912
43
120,026
4
81
11
13,896
Wyoming
12
126,203
12
80,281
0
0
6
4,601
Other areas [2]
32
254,459
32
101,687
d
d
17
24,375
New York
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1]Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. However, the estate tax was repealed temporarily for 2010 before being reinstated
with the passage of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act in December 2010. The law, which was retroactive for all 2010 decedents, raised the
estate tax exemption level to $5.0 million and also allowed estates to opt out of the estate tax system and instead file Form 8939, Allocation of Increase in Basis for Property Acquired
From a Decedent. These tax law changes, combined with extended filing deadlines for 2010 returns, resulted in relatively few estate tax returns being filed for 2010 decedents during
2011. Therefore, this table is not comparable to prior filing year estate tax tables.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, August 2012.
10-Jan-12
Estate Tax Returns Filed in 2010 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes
Number
Amount
15,191
177
*27
164
78
3,009
265
292
54
46
1,734
325
63
25
687
161
144
110
121
175
44
325
365
312
156
100
183
71
100
129
46
454
56
1,409
274
*26
277
166
181
417
40
201
112
124
943
29
11
374
332
55
109
25
87
130,195,505
1,276,744
*104,594
1,125,220
432,801
26,034,349
2,449,618
2,259,093
332,597
445,879
14,995,284
2,264,814
506,760
252,295
4,951,131
2,772,505
729,671
764,192
834,476
923,680
338,082
2,281,969
2,961,522
4,436,796
1,934,261
704,759
1,361,008
286,078
889,336
1,696,687
354,556
3,199,508
488,647
14,899,622
1,925,653
*128,045
2,552,497
957,155
1,376,419
3,185,104
269,809
1,273,723
516,448
1,081,944
8,011,475
639,761
190,540
3,681,234
1,878,519
315,761
1,032,269
349,271
1,541,350
Allowable
deductions
Number
Amount
15,190
177
*27
164
78
3,008
265
292
54
46
1,734
325
63
25
687
161
144
110
121
175
44
325
365
312
156
100
183
71
100
129
46
454
56
1,409
274
*26
277
166
181
417
40
201
112
124
943
29
11
374
332
55
109
25
87
State death tax
deduction
Number
Amount
62,447,706
568,179
*34,834
404,020
143,069
11,819,306
918,891
1,185,797
108,002
249,947
7,311,817
983,422
124,975
111,426
2,189,729
2,376,422
311,281
279,973
385,872
338,645
190,215
1,141,067
1,559,512
2,836,978
1,149,572
313,969
408,362
95,715
358,526
979,979
133,931
1,431,929
167,528
7,919,184
870,526
*45,823
962,209
315,851
665,753
1,505,033
88,441
487,657
121,947
588,573
3,514,805
522,925
100,281
2,034,999
831,588
110,096
520,263
155,281
473,580
4,398
d
0
*5
0
48
*8
150
*8
36
195
*20
*6
d
276
112
*27
79
24
d
17
202
211
d
109
d
*3
0
84
d
*22
344
0
1,156
120
0
206
102
143
286
38
*3
d
87
22
0
*10
*25
180
0
0
0
*24
Net estate
tax
Number
Amount
1,860,926
d
0
*293
0
7,235
*215
78,683
*3,232
14,519
16,501
*748
*671
d
181,664
19,332
*1,211
5,381
4,870
d
8,853
87,489
107,151
d
73,897
d
*77
0
9,395
d
*989
164,502
0
667,390
54,085
0
90,588
15,956
53,668
81,459
15,909
*375
d
29,074
1,628
0
*8,988
*2,318
49,044
0
0
0
*2,701
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a decedent's death. So, in 2010, most returns were filed for deaths
that occurred in 2009, for which the filing threshold was $3.5 million. Because of filing extensions, however, some returns were filed in 2010 for deaths
that occurred prior to 2009, for which filing thresholds were lower.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, October 2011.
6,711
46
d
99
23
1,335
131
127
*28
21
812
158
36
*11
219
49
33
57
46
68
*8
125
124
151
80
33
105
*26
72
74
28
199
20
630
123
d
124
99
83
153
*32
86
*56
40
484
17
*8
196
100
d
38
13
76
13,216,723
126,630
d
154,688
48,277
3,093,422
375,583
150,533
*32,169
26,644
1,530,210
225,903
102,400
*28,727
467,490
44,650
22,394
82,335
76,169
83,306
*18,439
173,318
228,815
363,629
169,418
83,669
198,227
*10,657
105,729
201,368
40,468
305,189
77,031
1,321,253
140,826
d
357,213
64,119
83,342
307,742
*32,712
136,666
*54,393
71,080
963,437
18,527
*22,767
320,114
110,825
d
97,766
56,582
362,366
17-Dec-10
Estate Tax Returns Filed in 2009 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [2]
Number
Amount
33,515
272
55
607
164
6,207
521
633
102
122
3,028
671
184
127
1,537
316
252
201
256
371
131
769
1,075
644
491
206
555
130
191
259
160
1,197
107
2,622
941
109
882
263
392
1,318
128
490
170
534
1,909
84
16
711
606
62
481
138
119
194,574,699
1,569,675
208,976
3,889,450
841,255
37,180,011
2,552,363
5,157,142
481,798
726,723
22,416,804
3,457,191
796,121
825,130
7,887,782
1,699,703
1,132,457
1,465,094
1,229,070
2,283,861
614,682
3,575,053
6,746,469
3,193,852
2,488,675
866,614
3,300,651
600,748
1,121,296
1,523,702
988,547
5,725,455
703,845
17,768,606
3,933,753
436,372
4,883,803
1,534,143
1,526,732
6,802,508
488,166
2,682,460
531,287
2,371,860
10,695,557
1,653,993
163,989
3,976,906
3,409,222
209,895
2,972,004
529,405
753,842
Allowable
deductions
Number
Amount
33,419
272
55
606
164
6,166
521
633
102
122
3,028
671
184
127
1,537
316
252
200
256
371
131
769
1,075
644
491
206
555
130
191
259
160
1,197
107
2,622
941
109
865
245
392
1,318
128
490
170
534
1,909
84
16
692
606
62
481
138
119
90,497,430
801,044
101,854
1,497,481
389,053
16,431,580
1,155,502
2,767,160
129,409
326,281
11,371,511
1,630,850
305,605
335,751
3,427,223
733,311
491,168
816,655
562,591
1,077,446
259,438
1,734,887
3,872,457
1,545,755
1,194,282
409,338
1,094,080
239,223
645,073
776,794
489,645
2,448,768
405,248
8,476,782
1,746,992
189,913
2,236,321
754,861
617,014
3,161,564
175,423
1,560,629
203,542
1,032,584
4,328,474
1,392,751
87,052
1,563,791
1,450,726
79,941
1,498,110
200,899
273,594
State death tax
deduction
Number
Amount
9,405
d
d
26
d
75
* 35
291
d
95
255
*7
d
d
698
231
62
132
52
d
97
417
484
d
302
0
* 23
*5
92
d
*7
932
0
1,982
410
* 22
586
91
178
916
85
*9
0
360
31
d
* 11
46
287
0
39
d
d
2,949,148
d
d
896
d
47,573
* 204
208,713
d
30,554
12,332
* 615
d
d
239,675
63,995
18,798
14,150
13,411
d
24,495
115,428
186,740
d
86,200
0
* 634
* 253
5,691
d
* 927
276,761
0
821,618
100,252
* 1,110
126,257
26,443
42,436
201,513
15,976
* 1,796
0
62,692
33,865
d
* 6,204
5,353
135,209
0
13,243
d
d
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a decedent's death. So, in 2009, most returns were filed for deaths
that occurred in 2008, for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were filed in 2009 for deaths
that occurred prior to 2008, for which filing thresholds may have been lower.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, September 2010.
Net estate
tax
Number
14,713
108
* 12
286
58
2,965
257
270
48
57
1,367
283
110
86
749
126
90
93
99
141
78
262
288
267
128
123
304
48
53
131
62
559
39
1,091
407
*9
374
96
157
543
15
161
* 44
239
947
23
* 11
350
279
* 28
290
* 33
65
Amount
20,643,664
177,599
* 17,154
628,316
81,427
4,447,354
226,344
530,825
73,527
71,504
2,712,161
330,248
96,490
118,333
780,250
196,117
95,098
134,138
120,297
286,314
59,868
251,588
441,458
222,530
197,229
79,922
555,025
59,929
85,702
120,536
101,346
514,053
68,263
1,956,392
237,410
* 17,333
434,588
147,568
129,394
623,711
26,819
186,779
* 27,462
164,499
1,411,624
47,559
* 16,847
534,547
356,326
* 17,153
272,134
* 49,379
105,194
17-Dec-10
Estate Tax Returns Filed in 2008 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [2]
Number
Amount
38,373
406
43
581
157
7,114
528
779
94
148
3,717
841
152
89
1,469
611
457
288
410
304
117
893
974
802
548
183
674
145
207
277
231
1,655
136
3,045
1,035
53
1,014
272
495
1,233
186
436
94
629
1,998
157
34
1,031
795
75
548
83
132
228,872,169
2,480,291
230,422
3,425,533
5,411,424
38,504,487
2,627,268
4,568,476
605,188
1,293,397
26,125,425
4,218,987
1,394,244
426,209
9,774,875
2,259,267
1,840,999
1,431,645
2,042,319
1,458,356
500,968
4,909,329
5,374,906
4,550,040
2,635,926
949,661
3,303,257
547,594
1,146,860
3,845,988
1,045,500
7,798,935
712,166
27,907,897
4,840,830
234,459
4,683,988
1,494,786
2,335,856
6,872,060
860,278
2,176,631
394,272
2,564,194
11,333,025
659,378
186,474
4,854,661
5,183,998
452,041
2,367,747
947,120
1,082,531
Allowable
deductions
Number
Amount
38,362
406
43
579
157
7,112
528
779
94
148
3,717
841
151
89
1,469
611
457
288
410
304
117
892
974
802
548
183
674
145
207
277
231
1,655
136
3,044
1,035
53
1,014
272
495
1,232
186
436
94
629
1,995
157
34
1,031
795
75
548
83
131
108,858,346
1,450,093
115,908
1,475,433
4,746,565
14,913,833
1,111,477
2,317,528
160,464
467,889
12,835,205
1,785,456
722,438
211,073
4,943,464
817,690
649,912
569,627
978,277
527,895
210,012
2,351,388
2,694,127
1,825,662
1,239,856
487,225
1,072,008
142,827
331,158
1,801,075
547,451
3,305,709
227,864
17,664,280
2,216,616
137,788
1,981,015
627,721
1,006,148
3,257,128
334,412
995,401
193,823
1,020,887
5,060,923
291,253
62,481
1,729,599
2,906,677
197,638
1,241,545
571,870
324,550
State death tax
deduction
Number
Amount
11,561
d
d
* 10
*3
66
*5
306
d
80
266
* 26
0
0
672
515
123
180
119
0
70
637
587
*6
403
d
*8
d
154
* 18
* 26
1,175
d
2,248
348
0
635
192
295
909
113
* 11
0
302
23
0
* 12
334
360
d
292
*3
* 12
3,474,323
d
d
* 5,023
* 287
1,984
* 318
156,643
d
96,028
18,501
* 750
0
0
302,212
75,367
29,398
28,054
17,546
0
17,699
176,469
165,145
* 221
95,449
d
* 490
d
9,279
* 1,613
* 754
379,556
d
892,886
134,748
0
123,184
41,266
86,572
198,053
33,155
* 477
0
80,437
3,090
0
* 9,096
127,484
101,939
d
53,577
* 52
* 8,091
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a decedent's death. So, in 2008, most returns were filed for deaths
that occurred in 2007, for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were filed in 2008 for deaths
that occurred prior to 2007, for which filing thresholds may have been lower.
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, October 2009.
Net estate
tax
Number
17,172
196
* 12
222
83
3,337
251
288
54
71
1,747
399
58
31
679
202
225
148
162
135
42
454
449
366
216
93
372
88
102
140
68
668
80
1,379
376
* 12
379
138
202
525
82
155
* 15
250
940
55
* 12
492
380
60
179
50
54
Amount
24,869,626
169,687
* 20,769
444,026
179,472
5,089,647
285,446
422,912
131,096
252,052
3,362,923
523,605
123,793
35,377
987,074
175,270
177,890
160,680
204,208
189,762
47,774
440,366
442,523
651,420
218,888
104,728
483,012
63,114
215,100
713,982
79,986
739,816
113,547
2,200,354
373,803
* 14,987
445,200
170,961
222,141
754,575
81,230
217,412
* 26,640
263,942
1,332,032
43,494
* 25,972
595,681
354,543
53,681
161,905
104,610
176,514
13-Nov-08
Estate Tax Returns Filed in 2007 [1], by State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [3]
Gross estate for
tax purposes [2]
Number
Amount
38,031
361
*29
579
191
7,324
467
770
103
112
3,620
699
138
164
1,777
487
451
214
263
326
233
708
1,004
985
594
183
608
181
149
304
187
1,439
137
2,998
1,008
71
1,042
357
467
1,283
130
368
72
468
1,923
91
165
1,026
845
140
594
63
136
203,095,593
2,165,408
*115,862
2,814,514
896,569
41,629,126
2,337,114
4,238,714
650,315
860,932
22,621,096
3,444,445
755,457
656,259
8,646,958
2,482,609
1,644,841
982,673
1,234,193
1,409,983
785,036
3,474,867
5,016,407
4,029,934
2,654,992
555,781
2,525,272
555,523
776,205
1,708,256
914,935
6,577,524
526,359
20,169,627
4,655,358
261,436
6,123,138
1,539,037
1,740,605
6,970,262
591,686
1,849,433
456,344
2,267,868
11,295,755
611,881
667,824
5,420,275
4,619,492
682,184
2,550,018
457,288
477,925
Allowable
deductions
Number
37,997
361
*29
579
191
7,313
467
770
103
112
3,620
699
138
164
1,777
487
451
214
263
326
233
708
1,004
985
594
183
608
171
149
304
187
1,439
137
2,998
1,008
71
1,028
357
467
1,283
130
368
72
468
1,923
91
165
1,026
845
140
594
63
136
Amount
93,245,904
1,044,564
*41,384
1,044,093
427,037
19,363,913
1,203,342
2,016,687
188,373
333,871
10,943,004
1,602,761
252,745
293,568
3,820,950
1,126,991
562,737
415,103
594,245
512,573
235,730
1,305,419
2,343,153
1,605,370
1,294,281
279,795
908,477
160,275
375,658
804,622
328,244
3,129,139
153,568
10,540,170
1,995,126
88,191
2,505,964
598,120
788,362
3,055,788
248,558
830,757
238,075
1,013,880
5,614,828
322,224
286,895
2,627,824
2,106,041
258,326
1,012,151
207,718
195,234
State death tax
deduction
Number
Amount
11,608
d
d
26
d
56
*6
342
d
93
266
*16
*3
d
877
360
96
142
63
--165
550
568
*40
415
--*8
d
97
d
d
1,018
*3
2,070
365
--725
230
189
1,042
85
*24
--205
29
--79
572
298
d
461
--*4
3,394,074
d
d
934
d
2,875
*328
152,438
d
50,037
12,376
*2,351
*508
d
251,862
72,691
28,279
36,515
4,694
--31,870
166,510
170,131
*3,368
90,587
--*426
d
19,561
d
d
270,067
*476
853,827
155,023
--188,510
40,673
47,310
193,136
21,739
*2,675
--58,414
655
--23,198
149,776
188,824
d
93,544
--*998
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns in the year after a decedent's death. So, in 2007, most returns were filed for deaths that occurred in
2006, for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were filed in 2007 for deaths that occurred prior to
2006. In 2005, the estate tax filing threshold was $1.5 million.
[2] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months
thereafter (i.e., alternate valuation method).
[3] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, October 2008.
Net estate
tax
Number
17,416
189
d
287
82
3,637
180
393
36
76
1,667
333
75
76
907
196
158
102
78
162
93
371
455
480
221
41
222
80
58
119
96
569
101
1,339
379
d
425
180
111
578
40
150
51
156
906
34
65
573
384
76
291
39
63
Amount
22,508,292
254,951
d
392,618
81,343
4,697,954
222,020
432,796
134,978
137,387
2,863,861
349,493
132,636
50,826
844,851
273,307
176,160
114,400
120,326
194,325
73,757
411,731
458,454
420,675
207,974
29,779
303,335
64,642
68,188
196,073
145,923
520,592
72,862
2,209,342
438,942
d
845,003
141,434
120,824
810,864
49,960
243,998
53,347
216,580
1,282,736
73,585
63,708
459,520
505,032
108,856
272,898
69,286
45,676
2-Jan-08
Estate Tax Returns Filed in 2006 [1], by Selected State of Residence
[All figures are estimates based on a sample--money amounts are in thousands of dollars.]
State of residence
Total
Alabama
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Gross estate,
tax purposes [2]
Number
Amount
49,050
491
713
277
9,346
541
1,021
145
149
4,957
1,071
247
106
2,225
682
514
492
387
485
240
1,210
1,396
1,163
636
179
752
157
198
314
224
1,788
153
3,608
1,089
1,644
400
612
1,729
242
613
86
557
2,316
181
69
1,454
944
252
635
211,460,077
1,982,641
2,770,916
1,356,285
36,198,175
2,991,316
4,851,388
696,796
838,787
23,359,883
4,288,178
894,328
352,286
9,264,061
2,333,191
1,591,945
1,576,266
1,239,230
2,299,190
1,089,465
4,539,161
5,245,552
5,292,589
2,416,803
827,150
3,068,382
458,079
875,463
1,431,567
913,057
6,957,137
538,121
21,593,377
4,261,633
5,692,404
1,432,495
2,078,679
7,286,204
820,923
1,943,820
415,713
2,311,109
9,585,224
902,046
381,926
5,359,527
3,680,490
781,851
2,263,709
Total allowable
deductions
Number
Amount
49,019
491
704
277
9,340
541
1,021
145
149
4,957
1,071
247
106
2,225
682
514
492
387
485
240
1,203
1,396
1,163
636
179
752
157
198
314
224
1,788
153
3,608
1,082
1,644
400
612
1,729
242
612
86
557
2,316
181
69
1,454
944
252
635
95,504,013
785,285
1,061,690
497,634
14,829,933
1,755,489
2,225,951
251,261
513,711
10,227,566
2,133,889
363,401
170,046
3,994,414
991,720
605,343
649,998
534,381
1,280,512
372,151
2,044,205
2,326,702
2,239,858
1,233,129
312,342
1,341,365
120,848
385,938
622,955
320,941
3,363,940
212,111
12,415,338
1,878,271
2,214,955
518,891
715,972
3,437,947
414,019
764,132
185,104
1,162,253
3,999,757
453,065
125,106
2,269,907
1,768,156
208,558
1,012,011
State death tax
deduction [3]
Number
Amount
12,254
d
23
*14
107
d
218
*14
53
319
*32
d
--988
395
125
242
63
d
145
635
663
*5
343
d
*11
--119
d
*11
1,006
*20
2,096
444
1,069
181
324
1,080
125
*13
--198
19
d
39
532
162
d
375
2,770,955
d
2,623
*40
6,173
d
153,480
*255
21,453
21,761
*1,666
d
--245,984
57,655
18,408
46,451
4,163
d
64,642
125,899
154,077
*1,317
60,539
d
*418
--25,837
d
*256
244,609
*1,373
600,509
125,117
166,143
40,755
78,426
177,243
25,975
*126
--46,104
2,376
d
7,563
138,567
35,650
d
62,800
NOTE: Not all states are shown.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
d = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns in the year after a decedent's death. So, in 2006, most returns were filed for deaths that occurred in
2005, for which the filing threshold was $1.5 million. Because of filing extensions, however, some returns were filed in 2006 for deaths that occurred prior to
2005. In 2006, the estate tax filing threshold increased to $2.0 million.
[2] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months
thereafter (i.e., alternate valuation method).
[3] For deaths that occurred prior to 2005, a state death tax credit was available instead of a state death tax deduction.
For filing year 2006, there were 3,274 estates that used the state death tax credit, which totaled $261.6 million.
Source: IRS, Statistics of Income Division, October 2007.
Net estate
tax
Number
22,798
219
371
142
4,492
210
399
83
44
2,482
429
131
48
1,120
270
237
191
160
198
116
542
606
551
230
106
371
92
62
144
131
739
75
1,750
523
790
196
290
732
111
272
46
204
1,082
66
47
657
472
163
232
Amount
24,652,654
289,956
379,059
232,881
4,167,952
263,027
573,409
126,998
76,237
3,323,539
394,095
103,545
24,855
975,185
232,815
156,979
146,476
126,911
196,615
181,621
449,966
531,110
734,383
178,467
136,845
372,264
56,942
105,342
195,791
146,481
642,651
66,526
2,088,085
422,148
587,469
188,882
240,957
749,923
75,974
210,037
61,891
210,351
1,261,715
110,204
77,178
558,458
302,540
106,363
233,166
4-Jan-07
Estate Tax Returns Filed in 2005 with Gross Estates of $1.5 Million or More [1]: Gross Estate, Total Deductions, State Death Tax Credit,
and Net Estate Tax, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [4]
Gross estate,
tax purposes [2]
Number
Amount
39,481
373
42
567
282
7,901
489
793
176
136
3,691
839
156
78
1,906
604
505
398
354
293
173
1,008
1,226
931
518
166
660
122
218
297
216
1,470
185
3,051
868
65
1,224
316
259
1,395
177
366
108
459
1,605
130
89
1,017
712
127
590
74
75
178,080,064
1,499,879
126,621
2,123,858
998,690
34,317,485
1,685,833
3,607,382
547,881
638,888
19,703,776
3,723,115
657,868
456,966
7,789,987
2,588,655
1,516,605
1,257,767
1,162,227
1,252,557
670,279
3,759,550
4,707,587
8,375,268
3,199,693
828,273
2,699,885
302,387
3,712,444
1,386,094
671,658
5,468,086
517,662
16,080,394
3,380,615
273,959
4,823,652
1,146,255
1,151,338
5,628,392
724,626
1,572,748
549,593
1,802,271
8,125,895
547,170
509,700
3,499,210
2,721,158
439,261
2,489,761
229,375
429,786
Total allowable
deductions
Number
Amount
39,445
373
42
567
282
7,890
489
793
176
136
3,690
839
156
78
1,906
604
505
398
354
293
173
1,008
1,226
931
518
166
660
122
218
297
216
1,470
185
3,051
868
65
1,224
316
259
1,390
177
366
108
459
1,601
130
89
1,017
697
127
590
74
75
83,082,614
734,853
83,975
816,020
367,844
15,508,711
811,624
1,490,301
180,884
328,628
9,510,791
1,930,905
295,798
254,234
3,473,534
1,249,915
634,301
498,143
396,973
594,975
269,606
1,545,401
1,872,423
4,630,080
1,517,905
468,888
1,081,501
127,703
2,918,888
610,404
212,463
2,465,098
167,016
7,325,792
1,536,062
158,727
2,354,978
418,066
567,959
2,678,479
419,457
863,235
399,995
800,505
3,826,710
198,627
253,738
1,386,345
1,140,720
172,616
1,312,480
78,867
139,470
State death
tax credit [3]
Number
Amount
17,987
164
*4
248
109
3,467
202
322
116
65
1,643
331
74
48
907
278
180
184
146
160
83
538
591
345
198
75
276
*42
147
143
107
739
84
1,627
371
*26
522
161
145
724
69
139
*19
184
795
50
32
445
288
65
265
30
*15
1,820,969
11,432
*263
23,960
11,332
352,143
11,249
41,468
4,878
5,028
231,077
34,145
7,576
3,622
70,063
23,566
10,415
9,470
11,445
11,826
6,601
38,139
56,896
103,164
42,562
5,958
28,707
*1,043
19,339
14,544
7,784
49,166
4,126
211,814
26,246
*1,454
34,848
12,232
9,586
52,158
3,781
7,773
*755
16,727
89,069
5,532
6,439
30,502
33,762
3,769
18,844
1,812
*881
Net estate
tax
Number
Amount
18,431
171
*4
242
94
3,694
215
348
121
61
1,716
340
78
34
1,001
277
174
206
173
141
88
512
631
358
191
85
294
*49
153
160
114
733
90
1,548
355
*34
474
165
156
638
74
150
*31
177
827
53
33
470
272
69
267
32
61
21,520,989
168,363
*3,701
288,291
127,217
3,986,260
131,247
544,142
61,000
70,451
2,587,814
401,701
87,628
47,732
906,561
284,519
155,263
114,693
142,003
148,771
91,952
452,338
617,189
1,182,024
505,599
74,859
393,652
*9,080
232,996
202,752
82,980
574,947
54,738
2,307,655
362,118
*17,357
440,786
156,951
127,917
618,022
50,469
130,783
*13,530
214,511
1,069,162
84,946
63,666
399,331
358,000
51,446
234,936
28,062
58,884
NOTE: Detail may not add to total because of rounding.
* Estimates should be used with caution because of the small number of sample returns on which they were based.
[1] The majority of estates file Federal estate tax returns in the year after a decedent's death. So, in 2005, most returns were filed for deaths that occurred in 2004, for
which the filing threshold was $1.5 million. Therefore, the threshold shown here is $1.5 million. For deaths that occurred in 2005, the estate tax filing threshold was also
$1.5 million.
[2] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter (i.e.,
alternate valuation method).
[3] For deaths that occurred in 2005, as well as in later years, a state death tax deduction replaces the state death tax credit. For filing year 2005, there were 673 estates
that used the state death tax deduction, which totaled $119.7 million.
[4] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
Source: IRS, Statistics of Income Division, December 2006.
Estate Tax Returns Filed in 2004 with Gross Estates of $1 Million or More: Gross Estate, Total Deductions, State Death Tax Credit,
and Estate Tax After Credits, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [1]
Number
Amount
62,718
650
75
1,242
276
11,444
572
1,239
325
225
5,468
1,336
269
185
2,776
849
779
552
404
390
240
1,293
2,119
1,677
1,088
265
1,035
243
420
455
280
2,352
220
4,937
1,601
88
1,967
592
758
2,708
159
694
211
924
2,960
186
117
1,515
1,069
216
989
126
161
192,635,241
1,823,254
158,553
3,311,093
1,383,116
33,018,203
2,099,783
4,137,746
719,690
814,629
18,024,626
4,530,465
757,736
440,637
8,275,014
2,461,584
1,572,956
1,384,114
1,358,457
1,089,851
635,791
4,185,032
6,287,756
4,646,675
2,597,139
796,729
3,089,960
492,981
1,165,239
2,594,308
982,669
6,404,117
689,873
20,030,203
3,998,484
210,110
5,930,277
2,093,014
1,774,857
8,682,230
584,915
1,916,473
437,855
2,484,176
9,327,788
639,615
282,475
4,586,182
3,769,421
579,857
2,503,213
315,481
558,843
Total allowable
deductions
Number
Amount
62,665
650
75
1,242
276
11,434
572
1,239
325
225
5,468
1,336
269
185
2,776
832
779
552
404
390
240
1,293
2,119
1,675
1,088
265
1,035
243
420
455
280
2,352
218
4,936
1,601
88
1,967
592
736
2,708
159
694
211
924
2,960
186
117
1,515
1,069
216
989
126
161
87,035,833
868,766
73,155
1,415,479
818,351
13,848,984
1,154,517
1,725,140
191,388
322,704
7,518,095
2,307,844
426,162
181,521
3,560,422
1,086,346
584,749
626,185
502,074
485,013
256,016
1,773,408
3,040,035
1,869,060
1,215,818
295,893
1,264,430
204,014
522,331
1,613,788
292,706
2,945,215
361,848
10,537,641
1,484,626
101,319
2,807,007
805,800
611,600
4,416,428
222,944
821,322
156,704
1,081,387
4,622,872
353,896
126,164
1,787,167
2,061,029
269,254
1,053,241
174,035
189,941
State death
tax credit
Number
Amount
32,843
255
*40
664
168
6,025
258
658
189
131
3,045
659
52
93
1,479
442
284
199
216
193
128
734
1,057
918
565
118
557
60
238
199
169
1,333
121
2,651
877
*53
1,136
316
458
1,551
112
276
60
361
1,475
64
*18
808
529
103
668
*62
*16
3,164,931
22,572
*1925
50,966
20,373
528,786
28,728
83,519
12,445
17,478
353,278
65,977
6,656
5,893
123,143
38,754
16,271
17,937
27,445
20,855
10,145
85,843
88,255
78,190
30,723
15,858
52,179
4,471
17,416
38,227
28,003
92,290
7,997
373,384
68,646
*1796
89,737
54,467
31,557
130,416
13,284
29,557
8,253
43,870
129,763
8,271
*4797
86,880
51,260
6,019
34,971
*2779
*2628
Estate tax
after credits
Number
Amount
30,276
278
*19
619
168
5,651
251
640
174
131
2,912
615
58
93
1,395
414
263
183
231
91
124
653
985
834
466
119
484
60
200
242
168
1,112
100
2,535
850
*31
931
252
408
1,218
101
263
60
315
1,427
64
*10
717
493
103
602
*62
100
* Estimates should be used with caution because of the small number of sample returns on which they were based.
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter
(i.e., alternate valuation method).
[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.
NOTE: Detail may not add to total because of rounding.
Source: IRS, Statistics of Income Division, November 2005.
21,510,041
172,452
*11731
351,649
135,284
3,655,899
178,257
583,973
88,129
123,151
2,469,549
475,994
45,178
39,943
949,566
289,765
133,569
121,132
215,513
126,746
80,061
554,945
598,253
528,398
193,275
122,890
382,333
35,509
119,900
225,968
181,475
598,803
57,593
2,250,370
469,842
*11446
632,617
314,280
214,560
817,673
91,604
212,504
49,381
281,129
910,662
57,916
*27064
588,874
353,807
45,463
239,605
*15937
*78425
Estate Tax Returns Filed in 2003 with Gross Estates of $1 Million or More: Gross Estate, Total Deductions, State Death Tax Credit,
and Estate Tax After Credits, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [1]
Number
Amount
66,044
720
40
933
419
11,859
895
1,607
161
256
5,654
1,649
195
152
3,054
1,329
906
545
724
578
210
1,224
1,677
1,704
824
309
1,307
225
388
503
306
2,806
284
4,687
1,348
105
2,030
387
925
2,668
262
757
104
974
2,852
195
130
1,885
1,598
254
1,117
138
185
194,555,080
1,872,766
121,487
2,489,348
1,153,622
33,975,905
2,723,517
4,794,446
737,287
951,218
18,462,055
4,241,683
527,164
578,728
8,429,331
2,948,603
1,609,134
1,457,219
1,820,873
1,254,263
612,035
3,151,380
4,900,101
4,509,294
2,869,884
879,574
3,182,146
585,405
1,065,258
1,522,151
1,103,901
8,089,771
844,716
17,922,833
3,856,004
241,757
9,325,789
1,218,226
2,568,123
7,346,848
605,300
1,766,647
224,166
2,472,886
9,058,067
813,519
390,132
4,766,716
3,636,838
745,638
2,826,711
687,135
617,486
Total allowable
deductions
Number
Amount
66,028
720
40
933
419
11,859
894
1,606
161
256
5,654
1,649
195
152
3,054
1,329
906
545
724
578
210
1,224
1,677
1,699
824
309
1,307
225
388
503
306
2,805
284
4,680
1,348
105
2,030
387
925
2,668
262
757
104
974
2,852
195
130
1,885
1,598
254
1,117
138
185
89,930,320
596,168
65,144
1,019,970
440,134
14,445,750
1,325,026
2,298,334
189,343
461,987
9,077,079
1,830,924
207,479
304,847
3,644,289
1,166,278
455,336
629,215
724,866
515,305
260,617
1,521,930
2,258,642
1,782,671
1,619,358
394,552
1,235,375
229,130
508,024
755,556
586,732
3,973,345
415,145
8,715,488
1,883,774
84,721
5,963,261
558,167
1,301,373
3,394,777
220,799
725,537
112,370
1,104,454
4,348,493
453,584
162,412
2,116,429
1,388,440
436,133
1,293,828
455,105
272,623
State death
tax credit
Number
Amount
33,694
439
19
331
200
6,099
420
658
127
113
2,802
860
115
51
1,588
771
495
230
377
324
132
554
901
778
435
129
724
94
195
190
106
1,559
99
2,484
695
33
1,142
242
526
1,578
179
345
28
381
1,377
90
92
849
888
134
588
82
41
4,692,272
65,070
2,438
70,783
36,634
870,544
59,374
123,110
44,116
37,556
418,498
94,685
12,330
14,097
196,510
63,464
28,192
30,525
43,106
26,672
17,498
59,688
119,137
117,773
55,389
20,051
76,596
14,577
21,264
29,535
28,203
174,783
33,422
537,358
81,667
6,936
157,188
29,572
48,949
165,657
16,349
39,355
2,881
57,361
221,028
24,508
10,574
113,454
83,297
8,553
63,615
11,374
6,977
Estate tax
after credits
Number
Amount
30,627
410
19
328
179
5,631
374
668
104
106
2,735
828
97
51
1,498
596
357
218
352
178
107
496
831
699
386
121
669
88
177
213
94
1,323
98
2,255
662
33
896
228
491
1,183
165
301
50
328
1,347
90
87
803
857
89
544
82
105
20,655,481
266,367
11,704
303,172
125,767
3,812,737
261,370
516,256
162,525
153,468
2,020,181
431,806
64,237
55,621
878,930
283,905
123,763
169,787
205,265
113,373
80,051
254,210
528,868
530,156
243,208
94,657
338,029
67,613
104,505
138,287
111,484
770,383
86,827
2,242,472
381,147
27,812
712,899
141,326
229,944
720,221
64,756
171,403
15,194
249,772
1,000,239
87,615
46,201
467,449
371,362
37,213
269,494
43,149
67,300
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter (i.e.,
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter
(i.e., alternate valuation method).
NOTE: Detail may not add to total because of rounding.
Source: Internal Revenue Service, Statistics of Income Division, Unpublished Data, November 2004.
Estate Tax Returns Filed in 2002: Gross Estate, Total Deductions, State Death Tax Credit,
and Estate Tax After Credits, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [1]
Number
Amount
98,359
942
130
1,416
524
15,936
1,482
2,097
263
267
8,799
2,119
530
317
4,755
1,434
1,296
967
857
845
620
1,825
3,053
2,763
1,431
251
1,969
216
800
479
483
4,540
602
6,780
2,117
308
3,205
822
1,012
4,219
418
1,300
310
1,397
5,020
440
158
2,610
2,364
368
1,266
173
66
211,212,218
2,184,928
193,253
2,650,225
1,103,690
38,283,397
3,094,076
4,581,400
650,109
1,460,507
21,521,821
4,330,683
877,129
414,402
9,042,081
2,811,371
1,886,079
1,510,748
1,623,043
1,475,407
967,304
3,760,360
6,081,034
5,172,517
2,917,691
609,375
3,630,325
421,255
1,573,409
1,193,979
928,675
8,828,708
1,104,632
20,194,200
4,398,386
351,082
5,644,840
1,988,905
2,056,576
8,243,132
834,180
2,691,670
489,747
2,710,297
10,226,386
797,081
449,890
5,004,969
4,551,066
511,795
2,372,838
538,658
272,904
Total allowable
deductions
Number
Amount
98,215
942
130
1,416
524
15,930
1,482
2,097
230
267
8,799
2,086
530
317
4,755
1,434
1,296
967
857
845
620
1,825
3,053
2,760
1,431
251
1,969
216
800
479
483
4,540
602
6,771
2,094
308
3,205
822
1,012
4,219
418
1,262
310
1,397
5,019
440
158
2,610
2,364
368
1,266
173
66
98,507,068
969,104
72,934
1,146,598
482,718
19,331,651
1,655,220
2,329,792
194,049
473,610
10,427,752
2,069,515
341,523
151,944
3,569,669
1,281,710
676,594
628,446
615,820
603,926
354,938
1,552,475
2,991,871
2,397,479
1,089,870
221,926
1,692,203
278,221
856,025
631,118
444,234
4,144,237
464,554
10,189,357
2,397,047
147,709
2,181,936
1,133,426
862,794
3,527,276
428,112
1,413,770
240,945
1,142,927
4,313,581
359,315
212,056
2,187,967
1,900,837
214,977
1,037,303
348,986
125,022
State death
tax credit
Number
Amount
50,654
528
37
528
199
7,956
705
964
152
177
4,643
941
242
145
2,793
709
664
363
509
692
323
879
1,516
1,415
861
141
954
100
404
171
273
2,222
251
3,599
865
124
1,967
465
513
2,884
289
532
89
730
2,382
188
81
1,419
979
219
755
94
25
5,748,904
64,126
2,509
66,888
39,585
929,013
54,408
119,869
35,039
117,092
628,943
101,762
17,466
6,688
259,066
69,573
40,045
30,716
57,976
35,094
23,450
120,132
140,868
107,903
118,300
27,690
75,797
4,258
18,672
30,706
17,690
201,144
26,617
723,586
81,420
5,154
163,246
30,224
63,437
244,880
16,314
59,868
5,697
79,237
305,452
19,728
13,121
122,694
140,691
9,058
65,879
8,042
2,090
Estate tax
after credits
Number
Amount
44,407
487
37
430
196
7,280
645
823
117
172
4,242
804
208
112
2,582
547
614
225
478
424
288
817
1,299
1,173
740
139
830
90
303
171
204
2,039
275
3,438
781
124
1,508
420
488
1,984
194
498
73
660
2,015
166
62
1,381
920
163
647
58
38
21,353,840
266,096
15,961
273,461
138,700
3,530,587
228,595
439,361
119,635
333,441
2,362,454
397,568
74,125
26,144
965,910
267,162
141,716
112,145
207,282
138,317
94,849
463,503
537,392
412,440
384,800
100,235
290,535
14,254
65,477
128,086
72,245
781,421
124,493
2,401,264
324,972
15,090
605,594
123,033
223,379
871,892
52,279
244,005
28,729
295,479
1,175,851
71,732
58,459
474,686
510,761
36,156
254,084
34,366
43,639
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter
(i.e., alternate valuation method).
NOTE: Detail may not add to total because of rounding.
Source: Internal Revenue Service, Statistics of Income Division, Unpublished Data, November 2004.
Estate Tax Returns Filed in 2001: Gross Estate, Total Deductions, State Death Tax Credit,
and Estate Tax After Credits, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [1]
Number
Amount
108,112
1239
105
1,706
919
17,995
1,249
1,635
299
443
9,197
1,474
437
377
5,105
2,524
1,787
1160
957
905
669
2,009
3,248
3,180
1,340
588
1,999
497
883
538
355
4,158
607
7,157
2,456
184
3,726
1386
1,261
4,125
410
1,766
354
1,575
5,470
445
258
2,808
2,418
400
1,639
346
348
215,649,153
2,322,243
719,239
3,140,554
1,300,026
36,411,628
4,070,112
4,121,294
1,217,430
1,349,745
20,550,857
3,771,209
645,429
847,538
10,226,744
4,195,061
2,017,885
1,853,215
1,787,923
1,561,041
993,241
4,202,776
6,402,974
6,163,988
2,177,012
1,155,056
3,820,947
588,361
1,256,215
1,255,295
710,872
8,430,422
918,799
17,300,346
4,558,859
236,505
7,184,323
2,415,958
2,245,854
8,060,010
806,274
2,768,627
683,580
3,407,391
11,116,403
679,754
335,257
5,025,138
4,167,919
514,710
2,661,295
558,939
736,879
Total allowable
deductions
Number
Amount
108,097
1239
105
1,706
919
17,995
1,249
1,635
299
443
9,197
1,474
437
377
5,105
2,524
1,787
1160
957
905
669
2,009
3,248
3,180
1,336
588
1,999
497
883
538
355
4,158
607
7,157
2,456
184
3,726
1386
1,261
4,118
410
1,766
354
1,575
5,469
445
258
2,808
2,417
400
1,639
346
347
92,547,076
895,021
551,644
1,583,085
401,774
15,003,475
2,630,576
2,180,805
818,675
490,141
8,825,809
1,782,346
325,992
458,138
4,042,403
1,627,704
732,888
766,238
710,075
749,690
321,417
1,990,038
2,769,326
2,750,718
1,080,009
479,484
1,272,193
136,904
484,727
520,231
225,175
3,415,614
319,432
7,814,922
2,137,246
94,603
2,927,881
894,762
1,032,798
3,141,391
398,261
1,321,493
350,958
1,578,971
4,975,338
198,745
123,772
1,924,112
1,632,509
226,830
1,012,971
168,860
248,907
State death
tax credit
Number
Amount
57,739
559
90
780
536
9,418
758
758
210
286
4,728
599
150
274
2,734
1561
649
567
660
539
512
1067
1,817
1,618
636
320
1249
194
414
239
207
2,550
206
4,267
1036
134
2,406
987
487
2,656
200
803
234
735
2,403
202
78
1,560
1359
208
921
171
6
Estate tax
after credits
Number
Amount
6,320,720
64,010
8,482
68,603
37,790
1,119,624
80,386
133,582
27,592
65,242
683,110
121,543
10,022
18,583
328,028
99,191
35,056
36,150
58,415
32,221
30,071
117,638
178,538
166,607
33,586
24,420
148,340
10,648
25,398
40,655
30,020
280,662
20,311
587,690
112,554
3,595
224,245
58,207
42,725
293,137
22,851
56,076
9,994
86,952
314,057
17,142
10,005
145,101
103,351
10,173
70,567
15,658
2,117
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter (i.e.,
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter
(i.e., alternate valuation method).
NOTE: Detail may not add to total because of rounding.
Source: Internal Revenue Service, Statistics of Income Division, Unpublished Data, April 2003.
51,841
553
90
475
516
8,766
742
542
149
280
4,499
562
150
267
2,560
1325
616
489
538
368
455
887
1,605
1,526
370
249
1120
251
325
236
152
2,316
200
3,859
963
127
2,050
906
416
2,187
134
664
163
715
2,134
205
71
1,457
1162
211
893
108
236
23,532,542
267,381
35,854
264,485
118,192
4,000,821
276,209
449,764
78,147
235,788
2,521,963
498,740
31,390
55,393
1,202,108
392,172
120,984
123,672
194,981
107,960
120,917
437,532
666,922
606,645
113,507
108,733
526,504
57,425
95,727
167,196
117,354
969,865
84,221
2,124,843
447,392
7,861
900,794
239,356
184,325
1,060,935
89,369
222,303
41,857
361,213
1,170,785
71,181
33,544
593,730
422,227
37,849
278,881
69,735
125,809
Estate Tax Returns Filed in 2000: Gross Estate, Total Deductions, State Death Tax Credit,
and Estate Tax After Credits, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Gross estate for
tax purposes [1]
Number
Amount
108,322
1,142
182
1,660
664
16,955
1,404
1,923
360
369
9,113
1,912
573
211
6,249
2,143
1,708
1,181
1,129
1,019
362
1,872
3,028
3,156
1,774
643
2,512
350
1,024
304
270
4,185
420
7,346
2,555
150
4,026
1,060
1,151
4,790
352
1,087
271
1,379
5,897
468
292
2,720
2,325
480
1,767
203
208
217,402,426
2,420,890
238,956
3,433,498
1,274,564
32,785,936
2,414,204
3,804,048
776,434
973,438
21,676,374
4,204,119
961,598
658,547
11,565,471
3,642,727
2,275,415
1,948,579
2,135,512
1,868,692
925,680
3,541,488
5,635,135
5,911,308
3,252,073
1,079,080
4,735,915
459,455
1,388,226
1,227,763
822,545
9,332,587
821,168
19,539,599
4,565,119
195,818
7,075,689
1,767,588
1,848,983
8,645,264
644,153
1,887,006
466,503
2,684,825
11,397,632
1,292,372
429,438
6,393,236
3,860,146
792,488
3,317,077
664,215
1,743,848
Total allowable
deductions
Amount
Number
108,263
1,142
182
1,660
664
16,955
1,404
1,922
360
369
9,113
1,912
573
211
6,249
2,143
1,708
1,181
1,129
1,019
362
1,872
3,028
3,156
1,774
643
2,512
350
1,024
304
270
4,160
420
7,346
2,555
150
3,992
1,060
1,151
4,790
352
1,087
271
1,379
5,897
468
292
2,720
2,325
480
1,767
203
208
95,041,833
1,246,036
146,741
1,576,802
648,371
13,607,077
981,346
1,402,899
180,911
374,117
9,867,297
1,893,862
292,455
237,502
4,961,756
1,431,935
937,094
737,609
894,766
595,810
317,898
1,475,854
2,491,210
2,413,227
1,695,750
501,641
1,778,020
118,583
483,548
621,514
341,750
4,357,541
505,944
9,409,132
2,137,878
83,611
3,067,957
722,695
814,782
3,359,562
176,898
997,152
150,607
1,137,921
5,313,778
418,828
105,052
3,568,507
1,496,889
265,964
1,228,091
161,306
1,308,355
State death
tax credit
Number
57,587
542
*56
915
263
8,861
662
1,116
237
250
4,777
800
333
87
3,142
1,295
648
691
655
680
176
1,237
1,501
1,720
801
340
1,359
156
671
99
140
2,281
215
4,752
1,156
*104
2,287
721
424
3,006
177
400
160
671
2,779
208
185
1,323
1,223
284
855
103
61
Estate tax
after credits
Amount
6,500,641
61,555
*2,249
93,680
24,859
953,255
63,173
131,982
45,204
45,171
717,960
154,564
30,577
37,456
302,925
103,353
37,255
57,226
61,882
69,241
44,337
101,353
155,414
179,957
73,331
20,659
159,708
10,198
30,424
54,294
33,050
289,936
10,911
716,920
118,242
*2,898
188,186
42,434
33,229
276,239
25,058
32,906
14,787
69,761
280,739
83,277
13,355
135,038
99,322
26,559
126,448
53,723
4,382
Number
52,000
530
*56
858
229
8,365
689
1,063
261
241
4,424
668
357
73
2,702
1,079
572
672
591
548
162
1,001
1,375
1,527
672
231
1,191
180
605
118
138
2,349
182
3,963
1,025
*80
1,706
709
384
2,418
177
400
111
662
2,577
191
185
1,268
1,133
250
803
103
145
* Estimates should be used with caution because of the small number of sample returns on which they were based.
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter
(i.e., alternate valuation method).
[2] Includes U.S. territories, U.S. citizens domiciled abroad and a small number of returns for whom state of residence was unknown.
Note: Detail may not add to totals because of rounding.
SOURCE: IRS, Statistics of Income Bulletin, Spring 2002, Publication 1136 (Revised 6-02).
Amount
24,398,622
246,696
*7,537
340,702
103,028
3,677,278
242,615
513,450
151,899
136,334
2,675,987
520,768
128,000
123,368
1,182,176
388,169
173,832
202,779
259,127
274,044
155,240
405,231
595,507
680,959
220,420
82,172
605,413
45,922
115,490
187,551
139,297
1,121,476
36,636
2,379,134
460,897
*11,175
737,494
143,385
141,557
1,007,469
107,780
148,545
57,752
297,737
1,119,884
231,336
47,610
538,220
398,983
97,770
439,610
153,501
139,676
Estate Tax Returns Filed in 1999: Gross Estate, Total Deductions, State Death Tax Credit,
and Estate Tax After Credits, by State of Residence
[All figures are estimates based on samples -- money amounts are in thousands of dollars]
State of residence
Gross estate for
tax purposes [1]
Number
Amount
Total allowable
deductions
Number
Amount
Total
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
103,993
947
93
1,965
502
15,932
1,391
1,977
433
334
9,729
1,972
488
345
5,024
1,882
1,435
1,119
904
830
422
1,789
3,057
2,844
1,421
515
1,980
550
1,046
573
583
3,946
484
7,915
2,517
304
4,278
784
1,204
4,250
441
1,128
263
1,515
5,121
372
257
2,780
1,908
458
1,582
152
249
103,853
947
93
1,951
502
15,887
1,391
1,977
433
334
9,695
1,972
488
345
5,024
1,874
1,435
1,119
904
830
422
1,789
3,057
2,844
1,421
515
1,980
550
1,046
573
583
3,946
484
7,915
2,517
304
4,268
784
1,204
4,250
441
1,128
263
1,515
5,121
348
257
2,776
1,908
458
1,582
152
249
###########
1,740,563
162,210
3,149,079
948,225
28,312,377
2,229,488
3,855,624
624,999
862,000
20,992,121
5,404,075
973,512
476,591
9,046,166
2,729,197
2,050,852
1,570,655
1,503,729
1,406,649
689,760
3,450,645
5,348,982
5,155,904
2,337,238
967,735
3,442,401
591,896
1,975,324
1,500,875
1,027,841
7,666,852
785,885
19,232,860
4,425,452
400,460
9,039,406
1,446,676
1,873,462
8,371,873
774,744
2,058,227
361,180
2,848,725
9,452,642
560,281
466,887
4,896,288
2,944,881
774,709
2,668,417
328,643
531,044
81,729,703
700,220
72,886
1,082,708
396,816
11,023,835
896,441
1,682,925
188,832
458,568
8,747,694
3,227,462
494,675
148,231
3,289,170
1,011,536
736,900
576,609
582,622
515,819
192,952
1,280,973
2,071,688
2,212,429
1,034,754
475,402
1,220,215
205,175
1,060,441
725,523
470,983
3,383,318
323,677
9,444,388
1,857,947
157,826
3,386,225
574,149
770,763
3,565,415
267,166
1,016,095
132,514
1,384,944
3,790,599
279,644
143,274
1,721,004
1,112,940
257,512
1,009,850
133,880
232,089
State death
tax credit
Number
Amount
57,068
470
48
1,091
213
8,158
659
1,270
269
227
5,192
948
160
167
2,958
1,051
702
580
475
594
232
1,207
1,619
1,389
702
217
1,156
218
620
210
260
2,116
202
4,842
1,475
119
2,728
479
659
2,658
199
460
159
752
2,789
122
175
1,661
1,011
307
963
102
27
6,125,011
57,000
3,638
94,485
29,146
838,945
63,483
108,964
17,963
25,192
762,182
123,734
21,512
13,103
307,250
67,158
56,331
42,120
45,590
50,095
26,886
120,998
166,603
151,044
53,738
24,730
102,398
8,652
39,773
50,877
23,039
229,124
18,880
653,277
120,758
8,575
405,333
43,886
44,130
267,373
33,119
47,067
7,986
62,665
288,928
6,612
22,595
179,790
68,856
27,528
79,312
10,576
2,013
Estate tax
after credits
Number
Amount
49,870
416
48
958
183
7,445
591
980
214
198
4,859
831
160
148
2,722
793
643
491
384
454
203
1,030
1,478
1,299
636
173
1,090
208
481
223
188
1,963
184
3,571
1,322
116
2,175
382
553
2,184
134
403
149
686
2,571
146
174
1,504
850
262
790
101
122
22,920,156
227,902
18,822
376,678
121,248
3,226,540
235,116
433,777
73,528
95,478
2,812,723
466,190
87,999
51,929
1,131,006
260,607
196,488
159,738
174,925
177,026
99,532
462,222
618,697
560,663
209,806
90,519
427,999
33,887
138,044
183,689
100,571
871,730
76,969
2,261,669
470,071
30,374
1,298,526
169,102
164,841
1,013,523
107,566
184,104
34,752
249,722
1,144,316
30,095
78,635
653,710
298,556
110,195
301,888
45,394
71,069
[1] Gross estate is shown at the value used to determine estate tax liability. Gross estate could be
[1] Gross estate is shown at the value used to determine estate tax liability. The value could be determined as of the decedent's date of death or 6 months thereafter
(i.e., alternate valuation method).
Note: Detail may not add to totals because of rounding.
SOURCE: Internal Revenue Service, Statistics of Income Division, unpublished data. March 2001.