2-Jun-11
PRELIMINARY RESULTS
Click on PDF or Excel link to see additional breakdowns for farms and businesses.
http://www.taxpolicycenter.org
Table T11-0161
$3.5 Million Unindexed Exemption and 45% Top Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20131
Returns
Percent of
Number
Total
Amount
($millions)
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
770
6,710
6,460
2,220
1,270
17,430
0.0
4.4
38.5
37.0
12.7
7.3
100.0
TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
90
1,620
3,450
1,450
840
7,450
NON-TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
680
5,090
3,010
770
420
9,970
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
0
2,732
28,507
44,654
31,072
83,963
190,927
0
3,539
4,248
6,917
13,990
66,269
10,956
0.0
1.4
14.9
23.4
16.3
44.0
100.0
0
9
459
3,216
4,573
13,554
21,811
0
11
68
498
2,059
10,698
1,252
0.0
0.0
2.1
14.7
21.0
62.1
100.0
0.0
0.3
1.6
7.2
14.7
16.1
11.4
0.0
1.2
21.7
46.3
19.5
11.3
100.0
0
314
6,996
24,223
20,355
62,542
114,430
0
3,574
4,321
7,019
14,038
74,101
15,354
0.0
0.3
6.1
21.2
17.8
54.7
100.0
0
9
459
3,216
4,573
13,554
21,811
0
98
284
932
3,154
16,059
2,926
0.0
0.0
2.1
14.7
21.0
62.1
100.0
0.0
2.7
6.6
13.3
22.5
21.7
19.1
0.0
6.8
51.1
30.1
7.7
4.2
100.0
0
2,418
21,511
20,430
10,717
21,421
76,497
0
3,540
4,225
6,799
13,900
50,641
7,670
0.0
3.2
28.1
26.7
14.0
28.0
100.0
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
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 law has a $3.5 million exemption with a 45% 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.
2-Jun-11
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T11-0161
$3.5 Million Unindexed Exemption and 45% Top Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2013 1
Farms and Businesses Under $5 Million
Size of Gross Estate (millions of 2011
dollars)
Returns
Percent of
Number
Total
2
Amount
($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 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
All
0
300
340
140
780
0.0
38.8
43.6
17.8
100.1
0
1,058
1,352
889
3,299
0
3,516
4,000
6,441
4,252
0.0
32.1
41.0
26.9
100.0
0
0
6
39
44
0
0
17
279
57
0.0
0.0
12.8
87.2
100.0
0.0
0.0
0.4
4.3
1.3
TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
All
0
0
10
50
60
0.0
0.0
23.3
76.7
100.0
0
0
65
315
380
0
0
4,620
6,850
6,330
0.0
0.0
17.0
83.0
100.0
0
0
6
39
44
0
0
404
838
737
0.0
0.0
12.8
87.2
100.0
0.0
0.0
8.8
12.2
11.6
NON-TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
All
0
300
320
90
720
0.0
42.0
45.3
12.8
100.1
0
1,058
1,287
574
2,920
0
3,516
3,974
6,236
4,078
0.0
36.3
44.1
19.7
100.0
0
0
0
0
0
0
0
0
0
0
n/a
n/a
n/a
n/a
n/a
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 law has a $3.5 million exemption with a 45% 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.
2-Jun-11
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T11-0161
$3.5 Million Unindexed Exemption and 45% Top Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20131
Farms and Businesses2
Size of Gross Estate (millions of 2011
dollars)
Returns
Percent of
Number
Total
Amount
($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 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
300
340
180
80
110
1,010
0.0
29.7
33.4
18.1
7.7
11.2
100.0
0
1,058
1,352
1,276
1,094
9,142
13,923
0
3,516
4,000
6,971
14,031
80,905
13,744
0.0
7.6
9.7
9.2
7.9
65.7
100.0
0
0
6
49
120
1,164
1,339
0
0
17
268
1,544
10,298
1,322
0.0
0.0
0.4
3.7
9.0
86.9
100.0
0.0
0.0
0.4
3.8
11.0
12.7
9.6
TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
0
10
60
40
60
170
0.0
0.0
8.2
33.9
22.2
36.3
100.6
0
0
65
413
546
6,528
7,552
0
0
4,620
7,120
14,371
105,296
44,164
0.0
0.0
0.9
5.5
7.2
86.4
100.0
0
0
6
49
120
1,164
1,339
0
0
404
845
3,170
18,770
7,830
0.0
0.0
0.4
3.7
9.0
86.9
100.0
0.0
0.0
8.8
11.9
22.1
17.8
17.7
NON-TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
300
320
130
40
50
840
0.0
35.7
38.5
14.8
4.9
6.2
100.1
0
1,058
1,287
863
548
2,614
6,371
0
3,516
3,974
6,901
13,373
50,268
7,566
0.0
16.6
20.2
13.5
8.6
41.0
100.0
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
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 law has a $3.5 million exemption with a 45% 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.
2-Jun-11
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T11-0161
$3.5 Million Unindexed Exemption and 45% Top Rate
Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20131
Returns with any Farm or Business Assets
Size of Gross Estate (millions of 2011
dollars)
Returns
Percent of
Number
Total
Amount
($millions)
Gross Estate
Average ($
thousands)
Percent of
Total
Amount
($millions)
Net Estate Tax
Average ($
Percent of
thousands)
Total
Average Tax
Rate2
ALL RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
420
2,710
3,150
1,280
950
8,520
0.0
5.0
31.8
37.0
15.0
11.2
100.0
0
1,494
11,448
21,826
17,735
67,856
120,359
0
3,532
4,221
6,920
13,855
71,202
14,123
0.0
1.2
9.5
18.1
14.7
56.4
100.0
0
5
84
1,280
2,321
10,924
14,613
0
11
31
406
1,813
11,462
1,715
0.0
0.0
0.6
8.8
15.9
74.8
100.0
0.0
0.3
0.7
5.9
13.1
16.1
12.1
TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
30
340
1,500
770
630
3,260
0.0
1.0
10.3
45.9
23.5
19.3
100.0
0
116
1,459
10,442
10,571
50,816
73,404
0
3,522
4,344
6,984
13,800
80,661
22,523
0.0
0.2
2.0
14.2
14.4
69.2
100.0
0
5
84
1,280
2,321
10,924
14,613
0
136
250
856
3,030
17,339
4,484
0.0
0.0
0.6
8.8
15.9
74.8
100.0
0.0
3.9
5.7
12.3
22.0
21.5
19.9
NON-TAXABLE RETURNS
Less than 2.0
2.0 - 3.5
3.5 - 5.0
5.0 - 10.0
10.0 - 20.0
More than 20.0
All
0
390
2,380
1,660
510
320
5,260
0.0
7.4
45.1
31.5
9.8
6.1
100.0
0
1,378
9,988
11,385
7,164
17,039
46,955
0
3,524
4,204
6,862
13,938
52,754
8,922
0.0
2.9
21.3
24.2
15.3
36.3
100.0
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
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 law has a $3.5 million exemption with a 45% 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.