30-Nov-11
Taxable Estate Tax Returns as a Percentage of Adult Deaths,
Selected Years of Death, 1934-2011 [1]
[Money amounts are in millions of dollars]
Selected year
of death [2]
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1946
1947
1948
1949
1950
1953
1954
1956
1958
1960
1962
1965
1969
1972
1976
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007 [6]
2008 [6]
2009 [6]
2010 [7]
2011 [7]
Total adult
deaths [3]
983,970
1,172,245
1,257,290
1,237,585
1,181,275
1,205,072
1,237,186
1,216,855
1,211,391
1,277,009
1,238,917
1,239,713
1,278,856
1,283,601
1,285,684
1,304,343
1,237,741
1,332,412
1,289,193
1,358,375
1,426,148
1,483,846
1,578,813
1,796,055
1,854,146
1,819,107
1,897,820
1,945,913
1,968,128
2,015,070
2,033,978
2,053,084
2,096,704
2,079,035
2,079,034
2,101,746
2,111,617
2,204,366
2,216,736
2,252,471
2,314,254
2,258,366
2,282,055
2,336,840
2,349,361
2,363,100
2,389,533
2,394,749
2,344,354
2,394,516
2,373,218
2,423,712
2,473,018
2,436,682
2,586,000
2,611,000
Number
8,655
9,137
12,010
13,220
12,720
12,907
13,336
13,493
12,726
12,154
13,869
18,232
19,742
17,469
17,411
18,941
24,997
25,143
32,131
38,515
45,439
55,207
67,404
93,424
120,761
139,115
34,426
34,899
30,436
22,326
21,923
18,157
20,864
23,096
24,647
26,680
27,235
32,062
32,565
36,651
41,714
47,800
49,913
53,819
51,159
50,456
28,074
27,309
19,294
23,291
15,449
22,550
16,840
6,100
N.A.
3,270
Taxable estate tax returns [4,5]
Percentage
Total gross
of adult
estate at date
Estate tax
deaths
of death
after credits
0.88%
0.78%
0.96%
1.07%
1.08%
1.07%
1.08%
1.11%
1.05%
0.95%
1.12%
1.47%
1.54%
1.36%
1.35%
1.45%
2.02%
1.89%
2.49%
2.84%
3.19%
3.72%
4.27%
5.20%
6.51%
7.65%
1.81%
1.79%
1.55%
1.11%
1.08%
0.88%
1.00%
1.11%
1.19%
1.27%
1.29%
1.45%
1.47%
1.63%
1.80%
2.12%
2.19%
2.30%
2.18%
2.14%
1.17%
1.14%
0.82%
0.97%
0.65%
0.93%
0.68%
0.25%
N.A.
0.13%
2,198
2,084
2,562
2,844
2,564
2,442
2,578
2,550
2,452
2,720
3,246
3,993
4,445
4,272
4,126
4,656
6,288
6,387
8,904
9,996
12,733
14,714
18,820
23,460
33,294
40,578
31,904
33,434
34,202
35,169
37,799
40,907
43,413
51,063
53,698
55,364
59,707
72,047
69,493
78,756
95,003
104,861
117,965
135,076
126,096
129,638
105,339
90,429
102,078
121,214
107,328
172,359
131,186
77,008
N.A.
71,865
154
195
306
315
277
250
292
308
362
405
531
622
715
567
484
577
779
778
1,177
1,186
1,619
1,841
2,414
3,000
4,153
4,979
4,937
5,074
5,013
6,044
6,277
6,393
7,432
8,953
9,217
9,617
10,475
12,560
12,312
14,259
16,336
19,958
22,676
24,810
24,033
23,744
18,841
18,709
22,220
25,647
21,796
32,300
25,207
14,512
N.A.
10,559
Effective
estate tax
rate
7.00%
9.37%
11.94%
11.06%
10.79%
10.25%
11.32%
12.09%
14.77%
14.88%
16.36%
15.58%
16.08%
13.28%
11.72%
12.40%
12.38%
12.19%
13.22%
11.86%
12.71%
12.51%
12.83%
12.79%
12.47%
12.27%
15.48%
15.18%
14.66%
17.19%
16.61%
15.63%
17.12%
17.53%
17.17%
17.37%
17.54%
17.43%
17.72%
18.11%
17.20%
19.03%
19.22%
18.37%
19.06%
18.32%
17.89%
20.69%
21.77%
21.16%
20.31%
18.74%
19.21%
18.84%
N.A.
14.69%
N.A.: The federal estate tax was repealed only for calendar year 2010.
[1] Starting with 1965, number of returns, total gross estate at date of death, and estate tax after credits are
estimates based on samples. Beginning with 1982, numbers in columns 2-5 have been revised to reflect
returns filed more than 3 calendar years after a decedent's death. Data for 2005 to 2009 are estimates.
[2] Prior to 1982, year of death figures were approximated, using data from returns filed in a single calendar
year. While many of the returns filed in a given calendar year represent returns of decedents who died in the
immediately preceding year, others represent returns of decedents who died in earlier years. Starting with
1982, the statistics are by year of death, using the year of death reported on the estate tax returns filed during
periods of at least 3 successive years.
[3] Total adult deaths represent those of individuals age 20 and over, plus deaths for which age was unavailable.
[4] Prior to 1964, a return was taxable if it showed an estate tax before credits. Starting with 1964, the
classification was based on estate tax after credits.
[5] Year-to-year comparability of the data is affected by changes in the gross estate filing threshold which is
based on year of death: 1934 ($50,000); 1935 ($50,000 changing to $40,000); 1936-1941 ($40,000); 1942
($40,000 changing to $60,000); 1943-1976 ($60,000); 1977 ($120,000); 1978 ($134,000); 1979 ($147,000); 1980
($161,000); 1981 ($175,000); 1982 ($225,000); 1983 ($275,000); 1984 ($325,000); 1985 ($400,000); 1986
($500,000); 1987-1997 ($600,000); 1998 ($625,000); 1999 ($650,000); 2000-2001 ($675,000); 2002-2003
($1,000,000); 2004-2005 ($1,500,000); 2006-2008 ($2,000,000); 2009 ($3,500,000); 2010 (no estate tax); and
2011 ($5,000,000).
[6] For the years 2007, 2008 and 2009, adult deaths estimates are from the Centers for Disease Control and
Prevention, National Center for Health Statistics, U.S. Department of Health and Human Services, Vital Statistics
of the United States.
[7] For the years 2010 and 2011, adult death estimates are obtained from the Projections of the Population and
Components of Change for the United States: 2010 to 2050, Population Division, U.S. Census Bureau.
NOTES: The title of this table has been changed from “Estate Tax Returns as a Percentage of Adult Deaths,”
in previous published versions, to “Taxable Estate Tax Returns as a Percentage of Adult Deaths.” However, the
data contained in the table have not changed.
Detail may not add to totals because of rounding.
All amounts are in current dollars.
Most of the data are subject to sampling error; tax law and tax form changes affect the year-to-year
comparability of the data. Data for 2007 to 2011 are estimates.
SOURCES: 1934-2006: IRS, Statistics of Income Historical Table 17. 2007-2011: Tax Policy Center.