Costin + Company Certified Public Accountants: Tax Services

Tax Information
2010-2011

» 2011 Tax Year
Changes

» 2011 Individual
Tax Rates

» 2011 Deductions
and Exemptions

» 2011 FICA
Tax Rates

» 2011 Corporate
Tax Rates

» 2011 Estate and
Gift Taxes

» 2011 Tax Credits

» 2011 Phase-out
Levels

» Key Tax Terms

^{2009 Estate
and Gift Tax Rates}

The 2009 annual gift exclusion increases to $13,000 and the estate tax exemption increases to $3,500,000, while the top estate tax rate remains at 45%.

Taxable amount over	Taxable amount not over	Tax on amount in Column A	Rate of tax on excess over amt. in Column A - Percent
0	10,000	1,800	18
10,001	20,000	3,800	20
20,001	40,000	8,200	22
40,001	60,000	13,000	24
60,001	80,000	18,200	26
80,001	100,000	23,800	28
100,001	150,000	38,800	30
150,001	250,000	70,800	32
250,001	500,000	155,800	34
500,001	750,000	248,300	37
750,001	1,000,000	345,800	39
1,000,001	1,250,000	448,300	41
1,250,001	1,500,000	555,800	43
1,500,001	2,000,000	780,800	45
2,000,001	2,500,000	1,025,800	45
2,500,001	3,000,000	1,290,800	45
3,000,001	3,500,000	1,535,800	45

Estate and Gift Tax Lifetime Exemption

2008-$2.000,000 2009-$3,500,000 2010-$1,000,000