Estate Tax Spreadsheet
Estate of Single Person:
| Taxable Estate: |
Tax: |
Rate on Excess: |
| $1,500,000 |
$0 |
43% |
| $1,600,000 |
$45,000 |
45% |
| $1,700,000 |
$90,000 |
45% |
| $1,800,000 |
$135,000 |
45% |
| $1,900,000 |
$180,000 |
45% |
| $2,000,000 |
$225,000 |
45% |
| $2,100,000 |
$272,000 |
47% |
| $2,200,000 |
$319,000 |
47% |
| $2,300,000 |
$366,000 |
47% |
| $2,400,000 |
$413,000 |
47% |
| $2,500,000 |
$460,000 |
47% |
| $3,000,000 |
$695,000 |
47% |
| $3,500,000 |
$930,000 |
47% |
| $4,000,000 |
$1,165,000 |
47% |
| $4,500,000 |
$1,400,000 |
47% |
| $5,000,000 |
$1,635,000 |
47% |
Estate of Married Couple:
| |
Surviving Spouse Inherits Outright |
Surviving Spouse Inherits in Trust |
|
| Total Taxable Estate (All Community Property) |
Tax at Death of First Spouse |
Tax at Death of Surviving Spouse |
Tax at Death of First Spouse |
Tax at Death of Surviving Spouse |
Tax Savings with Trust |
| $1,500,000 |
NO TAX |
$0 |
NO TAX |
$0 |
$0 |
| $1,600,000 |
" |
$45,000 |
" |
$0 |
$45,000 |
| $1,700,000 |
" |
$90,000 |
" |
$0 |
$90,000 |
| $1,800,000 |
" |
$135,000 |
" |
$0 |
$135,000 |
| $1,900,000 |
" |
$180,000 |
" |
$0 |
$180,000 |
| $2,000,000 |
" |
$225,000 |
" |
$0 |
$225,000 |
| $2,100,000 |
" |
$272,000 |
" |
$0 |
$272,000 |
| $2,200,000 |
" |
$319,000 |
" |
$0 |
$319,000 |
| $2,300,000 |
" |
$366,000 |
" |
$0 |
$366,000 |
| $2,400,000 |
" |
$413,000 |
" |
$0 |
$413,000 |
| $2,500,000 |
" |
$460,000 |
" |
$0 |
$460,000 |
| $3,000,000 |
" |
$695,000 |
" |
$0 |
$695,000 |
| $3,500,000 |
" |
$930,000 |
" |
$225,000 |
$705,000 |
| $4,000,000 |
" |
$1,165,000 |
" |
$460,000 |
$705,000 |
| $4,500,000 |
" |
$1,400,000 |
" |
$695,000 |
$705,000 |
| $5,000,000 |
" |
$1,635,000 |
" |
$930,000 |
$705,000 |
|
|