2-Jun-11 PRELIMINARY RESULTS
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Table T11-0160
$5 Million Indexed Exemption and 35% Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2013
1 http://www.taxpolicycenter.org
Size of Gross Estate (millions of 2011 dollars)
Returns
Number
Percent of
Total
Amount
($millions)
Gross Estate
Average ($ thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($ thousands)
Percent of
Total
Average Tax
Rate
2
ALL RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
6,470
2,220
1,270
9,960
0.0
65.0
22.3
12.7
100.0
0
44,731
31,072
83,963
159,766
0
6,913
13,990
66,269
16,044
0.0
28.0
19.4
52.6
100.0
0
946
2,688
9,831
13,465
0
146
1,210
7,759
1,352
0.0
7.0
20.0
73.0
100.0
TAXABLE RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
NON-TAXABLE RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
1,780
1,360
830
3,960
0
4,700
860
440
6,000
0.0
44.8
34.3
20.9
100.0
0.0
78.3
14.4
7.3
100.0
0
13,163
19,274
60,274
92,711
0
31,569
11,798
23,688
67,055
0
7,416
14,182
72,795
23,406
0
6,722
13,703
53,960
11,181
0.0
14.2
20.8
65.0
100.0
0.0
47.1
17.6
35.3
100.0
0
946
2,688
9,831
13,465
0
0
0
0
0
0
533
1,978
11,873
3,399
0
0
0
0
0
0.0
7.0
20.0
73.0
100.0
n/a n/a n/a n/a n/a
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax law has a $5.14 million exemption with a 35% top rate. 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.
0.0
0.0
0.0
0.0
0.0
0.0
7.2
13.9
16.3
14.5
0.0
2.1
8.7
11.7
8.4

2-Jun-11 PRELIMINARY RESULTS
Table T11-0160
$5 Million Indexed Exemption and 35% Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2013
1
Farms and Businesses Under $5 Million
2 http://www.taxpolicycenter.org
Size of Gross Estate (millions of 2011 dollars)
Returns
Number
Percent of
Total
Amount
($millions)
Gross Estate
Average ($ thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($ thousands)
Percent of
Total
Average Tax
Rate
3
ALL RETURNS
Less than 5.0
5.0 and above
All
0
140
140
0.0
100.0
100.0
0
909
909
0
6,403
6,403
0.0
100.0
100.0
0
8
8
0
56
56
0.0
100.0
100.0
0.0
0.9
0.9
TAXABLE RETURNS
Less than 5.0
5.0 and above
All
NON-TAXABLE RETURNS
Less than 5.0
5.0 and above
All
0
30
30
0
110
110
0.0
100.0
100.0
0.0
100.0
100.0
0
213
213
0
696
696
0
6,861
6,861
0
6,275
6,275
0.0
100.0
100.0
0.0
100.0
100.0
0
8
8
0
0
0
0
255
255
0
0
0
0.0
100.0
100.0
n/a n/a n/a
0.0
3.7
3.7
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax law has a $5.14 million exemption with a 35% top rate. 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.
0.0
0.0
0.0

2-Jun-11 PRELIMINARY RESULTS
Table T11-0160
$5 Million Indexed Exemption and 35% Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2013
1
Farms and Businesses
2 http://www.taxpolicycenter.org
Size of Gross Estate (millions of 2011 dollars)
Returns
Number
Percent of
Total
Amount
($millions)
Gross Estate
Average ($ thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($ thousands)
Percent of
Total
Average Tax
Rate
3
ALL RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
190
80
110
380
0.0
49.3
20.6
29.8
100.0
0
1,296
1,094
9,142
11,533
0
6,930
14,031
80,905
30,429
0.0
11.2
9.5
79.3
100.0
0
11
74
847
932
0
60
944
7,494
2,458
0.0
1.2
7.9
90.9
100.0
TAXABLE RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
NON-TAXABLE RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
40
30
60
120
0
150
50
60
260
0.0
28.2
25.8
46.0
100.0
0.0
59.6
18.4
22.0
100.0
0
248
477
5,990
6,716
0
1,047
618
3,152
4,817
0
7,100
14,896
105,096
54,158
0
6,891
13,143
56,283
18,890
0.0
3.7
7.1
89.2
100.0
0.0
21.7
12.8
65.4
100.0
0
11
74
847
932
0
0
0
0
0
0
322
2,301
14,857
7,514
0
0
0
0
0
0.0
1.2
7.9
90.9
100.0
n/a n/a n/a n/a n/a
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax law has a $5.14 million exemption with a 35% top rate. 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.
0.0
0.0
0.0
0.0
0.0
0.0
4.5
15.4
14.1
13.9
0.0
0.9
6.7
9.3
8.1

2-Jun-11 PRELIMINARY RESULTS
Table T11-0160
$5 Million Indexed Exemption and 35% Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2013
1
Returns with any Farm or Business Assets http://www.taxpolicycenter.org
Size of Gross Estate (millions of 2011 dollars)
Returns
Number
Percent of
Total
Amount
($millions)
Gross Estate
Average ($ thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($ thousands)
Percent of
Total
Average Tax
Rate
2
ALL RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
TAXABLE RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
3,160
1,280
950
5,390
0
760
690
620
2,070
0.0
58.6
23.7
17.7
100.0
0.0
36.7
33.5
29.8
100.0
0
21,851
17,735
67,856
107,442
0
5,579
9,684
48,937
64,199
0
6,917
13,855
71,202
19,926
0
7,370
13,994
79,442
31,089
0.0
20.3
16.5
63.2
100.0
0.0
8.7
15.1
76.2
100.0
0
366
1,362
7,941
9,669
0
366
1,362
7,941
9,669
0
116
1,064
8,333
1,793
0
484
1,968
12,891
4,682
0.0
3.8
14.1
82.1
100.0
0.0
3.8
14.1
82.1
100.0
NON-TAXABLE RETURNS
Less than 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
2,400
590
340
3,330
0.0
72.2
17.7
10.1
100.0
0
16,272
8,051
18,919
43,242
0
6,774
13,693
56,140
12,997
0.0
37.6
18.6
43.8
100.0
0
0
0
0
0
0
0
0
0
0 n/a n/a n/a n/a n/a
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0411-2).
(1) Estimates are for decedents dying in calendar year 2013, estate tax law has a $5.14 million exemption with a 35% top rate. 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.
0.0
0.0
0.0
0.0
0.0
0.0
6.6
14.1
16.2
15.1
0.0
1.7
7.7
11.7
9.0