Estate Tax Exemptions

Estate Tax Exemptions through the years:

Year Basic Exclusion Amount Unified Credit at 2016 Rates Unifed Credit at the time Top Estate Tax Rate
2017 $5,490,000 $2,141,800 $2,141,800 40%
2016 $5,450,000 $2,125,800 $2,125,800 40%
2015 $5,430,000 $2,117,800 $2,117,800 40%
2014 $5,340,000 $2,081,800 $2,081,800 40%
2013 $5,250,000 $2,045,800 $2,045,800 40%





2012 $5,120,000 $1,993,800 $1,772,800 35%
2011 $5,000,000 $1,945,800 $1,730,800 35%
2010 $5,000,000 $1,945,800 $1,730,800 35%





2009 $3,500,000 45%
2008 $2,000,000 45%
2007 $2,000,000 45%
2006 $2,000,000 46%
2005 $1,500,000 47%
2004 $1,500,000 48%
2003 $1,000,000 49%
2002 $1,000,000 50%
2001 $675,000 55%
2000 $675,000 55%
1999 $650,000 55%
1998 $625,000 55%
1997 $600,000 55%
1987 – 1997 $600,000 55%
1986 $500,000 55%
1985 $400,000 55%
1984 $325,000 55%
1983 $275,000 60%
1982 $225,000 65%
1981 $175,000 70%
1980 $161,000 70%
1979 $147,000 70%
1978 $134,000 70%
1977 $120,000 70%
1942 – 1976 $60,000 77%
1941 $40,000 77%
1935 – 1940 $40,000 70%
1934 $50,000 60%
1932 – 1933 $50,000 45%
1926 – 1931 $100,000 20%
1924 – 1925 $50,000 40%
1917 – 1923 $50,000 25%
1916 $50,000 10%

Source:

http://wills.about.com/od/understandingestatetaxes/a/estatetaxchart.htm

http://wills.about.com/od/understandingestatetaxes/a/historicalestatetaxchart.htm

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