2013 Unified Federal Estate and Gift Tax Table
2013 Unified Federal Estate and Gift Tax Table
For a Taxable Estate or Gift
From
$
0
The Federal
Tax Is
To
$
10,000
10,000
20,000
20,000
18%
$
Of the
Amount Over
$
0
1,800 + 20%
10,000
40,000
3,800 + 22%
20,000
40,000
60,000
8,200 + 24%
40,000
60,000
80,000
13,000 + 26%
60,000
80,000
100,000
18,200 + 28%
80,000
100,000
150,000
23,800 + 30%
100,000
150,000
250,000
38,800 + 32%
150,000
250,000
500,000
70,800 + 34%
250,000
500,000
750,000
155,800 + 37%
500,000
750,000
1,000,000
248,300 + 39%
750,000
1,000,000
Infinity
345,800 + 40%
1,000,000
For Decedents Dying or
Gifts Made During
Top
Tax Rate
Applicable
Unified Credit
Exemption
Equivalent
2011
35%
1,730,800
5,000,000
2012
35%
1,772,800
5,120,000
2013
40%
2,045,800
5,250,000
NOTE: The unified credit and exemption equivalent are adjusted for inflation each year.
VSA 4.06l
ed. 01-13
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