2-Jun-11
PRELIMINARY RESULTS
Click on PDF or Excel link to see additional breakdowns for farms and businesses.
http://www.taxpolicycenter.org
Table T11-0159
Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20131
Returns
Percent of
Number
Total
Amount
($millions)
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
3,470
71,770
22,740
6,710
6,460
2,220
1,270
114,640
3.0
62.6
19.8
5.9
5.6
1.9
1.1
100.0
TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
740
27,920
13,550
3,760
3,960
1,510
1,030
52,470
NON-TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
2,740
43,850
9,190
2,950
2,490
720
240
62,170
Size of Gross Estate (millions of 2011
dollars)
Gross Estate
Average ($
thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($ Percent of
thousands)
Total
3,523
101,167
60,586
28,507
44,654
31,072
83,963
353,472
1,015
1,410
2,664
4,248
6,917
13,990
66,269
3,083
1.0
28.6
17.1
8.1
12.6
8.8
23.8
100.0
42
3,137
6,637
3,600
7,237
6,143
13,733
40,529
12
44
292
536
1,121
2,766
10,839
354
0.1
7.7
16.4
8.9
17.9
15.2
33.9
100.0
1.2
3.1
11.0
12.6
16.2
19.8
16.4
11.5
1.4
53.2
25.8
7.2
7.6
2.9
2.0
100.0
751
41,711
36,165
15,956
27,460
21,298
72,136
215,476
1,020
1,494
2,668
4,239
6,931
14,151
70,308
4,107
0.3
19.4
16.8
7.4
12.7
9.9
33.5
100.0
42
3,137
6,637
3,600
7,237
6,143
13,733
40,529
56
112
490
956
1,827
4,082
13,385
772
0.1
7.7
16.4
8.9
17.9
15.2
33.9
100.0
5.5
7.5
18.4
22.6
26.4
28.8
19.0
18.8
4.4
70.5
14.8
4.7
4.0
1.2
0.4
100.0
2,773
59,456
24,422
12,551
17,194
9,774
11,827
137,996
1,013
1,356
2,657
4,259
6,894
13,669
49,075
2,220
2.0
43.1
17.7
9.1
12.5
7.1
8.6
100.0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Average Tax
Rate2
ALL RETURNS
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax under current law in 2013 has a $1 million exemption and a top statutory rate of 55 percent. Numbers of
returns have been rounded to the nearest multiple of ten.
(2) Average net estate tax liability as a percentage of average gross estate.
2-Jun-11
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T11-0159
Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20131
Farms and Businesses Under $5 Million2
Size of Gross Estate (millions of 2011
dollars)
Returns
Percent of
Number
Total
Amount
($millions)
Gross Estate
Average ($
thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($
Percent of
thousands)
Total
Average Tax
Rate3
ALL RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
All
160
5,390
1,300
340
140
7,320
2.2
73.6
17.7
4.6
1.9
100.0
162
7,658
3,694
1,352
889
13,755
1,019
1,420
2,848
4,000
6,441
1,878
1.2
55.7
26.9
9.8
6.5
100.0
0
226
204
119
95
644
0
42
157
353
687
88
0.0
35.2
31.6
18.5
14.7
100.0
0.0
3.0
5.5
8.8
10.7
4.7
TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
All
0
2,280
600
200
60
3,140
0.0
72.6
19.2
6.3
1.9
100.0
0
3,408
1,783
763
402
6,356
0
1,492
2,957
3,874
6,583
2,022
0.0
53.6
28.1
12.0
6.3
100.0
0
226
204
119
95
644
0
99
338
605
1,555
205
0.0
35.2
31.6
18.5
14.7
100.0
0.0
6.6
11.4
15.6
23.6
10.1
NON-TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
All
160
3,110
690
140
80
4,180
3.8
74.4
16.6
3.4
1.8
100.0
162
4,250
1,911
589
487
7,399
1,019
1,367
2,753
4,176
6,328
1,770
2.2
57.4
25.8
8.0
6.6
100.0
0
0
0
0
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
n/a
0.0
0.0
0.0
0.0
0.0
0.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax under current law in 2013 has a $1 million exemption and a top statutory rate of 55 percent. Numbers of
returns have been rounded to the nearest multiple of ten.
(2) Estate tax returns where farm and business assets represent at least half of gross estate and these assets total no more than $5 million.
(3) Average net estate tax liability as a percentage of average gross estate.
2-Jun-11
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T11-0159
Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20131
Farms and Businesses2
Size of Gross Estate (millions of 2011
dollars)
Returns
Percent of
Number
Total
Amount
($millions)
Gross Estate
Average ($
thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($
Percent of
thousands)
Total
Average Tax
Rate3
ALL RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
160
5,390
1,300
340
180
80
110
7,560
2.1
71.3
17.2
4.5
2.4
1.0
1.5
100.0
162
7,658
3,694
1,352
1,276
1,094
9,142
24,379
1,019
1,420
2,848
4,000
6,971
14,031
80,905
3,225
0.7
31.4
15.2
5.5
5.2
4.5
37.5
100.0
0
226
204
119
122
154
1,179
2,005
0
42
157
353
669
1,970
10,436
265
0.0
11.3
10.2
5.9
6.1
7.7
58.8
100.0
0.0
3.0
5.5
8.8
9.6
14.0
12.9
8.2
TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
2,280
600
200
80
40
80
3,280
0.0
69.6
18.4
6.0
2.3
1.2
2.5
100.0
0
3,408
1,783
763
539
580
7,637
14,710
0
1,492
2,957
3,874
6,997
14,506
93,129
4,482
0.0
23.2
12.1
5.2
3.7
3.9
51.9
100.0
0
226
204
119
122
154
1,179
2,005
0
99
338
605
1,589
3,841
14,381
611
0.0
11.3
10.2
5.9
6.1
7.7
58.8
100.0
0.0
6.6
11.4
15.6
22.7
26.5
15.4
13.6
NON-TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
160
3,110
690
140
110
40
30
4,280
3.7
72.7
16.2
3.3
2.5
0.9
0.7
100.0
162
4,250
1,911
589
737
514
1,506
9,668
1,019
1,367
2,753
4,176
6,952
13,531
47,054
2,260
1.7
44.0
19.8
6.1
7.6
5.3
15.6
100.0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax under current law in 2013 has a $1 million exemption and a top statutory rate of 55 percent. Numbers of
returns have been rounded to the nearest multiple of ten.
(2) Estate tax returns where farm and business assets represent at least half of gross estate.
(3) Average net estate tax liability as a percentage of average gross estate.
2-Jun-11
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T11-0159
Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2013
1
Returns with any Farm or Business Assets
Returns
Percent of
Number
Total
Amount
($millions)
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
900
19,060
8,220
2,710
3,150
1,280
950
36,280
2.5
52.5
22.7
7.5
8.7
3.5
2.6
100.0
TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
30
6,200
4,350
1,360
1,730
810
770
15,250
NON-TAXABLE RETURNS
Less than 1.0
1.0 - 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
870
12,860
3,870
1,360
1,420
480
180
21,030
Size of Gross Estate (millions of 2011
dollars)
Gross Estate
Average ($
thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($ Percent of
thousands)
Total
907
26,856
22,202
11,448
21,826
17,735
67,856
168,830
1,010
1,409
2,701
4,221
6,920
13,855
71,202
4,654
0.5
15.9
13.2
6.8
12.9
10.5
40.2
100.0
2
642
1,888
1,081
3,057
3,129
11,003
20,802
2
34
230
399
969
2,444
11,546
573
0.0
3.1
9.1
5.2
14.7
15.0
52.9
100.0
0.2
2.4
8.5
9.4
14.0
17.6
16.2
12.3
0.2
40.7
28.5
8.9
11.4
5.3
5.0
100.0
33
9,302
11,821
5,637
12,061
11,213
58,411
108,478
1,003
1,500
2,717
4,157
6,964
13,929
75,958
7,115
0.0
8.6
10.9
5.2
11.1
10.3
53.8
100.0
2
642
1,888
1,081
3,057
3,129
11,003
20,802
50
104
434
797
1,765
3,887
14,308
1,364
0.0
3.1
9.1
5.2
14.7
15.0
52.9
100.0
5.0
6.9
16.0
19.2
25.3
27.9
18.8
19.2
4.1
61.1
18.4
6.4
6.8
2.3
0.9
100.0
874
17,554
10,381
5,811
9,765
6,522
9,444
60,351
1,010
1,365
2,682
4,285
6,867
13,731
51,328
2,870
1.4
29.1
17.2
9.6
16.2
10.8
15.6
100.0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Average Tax
Rate2
ALL RETURNS
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax under current law in 2013 has a $1 million exemption and a top statutory rate of 55 percent. Numbers of
returns have been rounded to the nearest multiple of ten.
(2) Average net estate tax liability as a percentage of average gross estate.