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

 

 
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