The following chart shoes the filing threshold through May 16, 2005.
|
Year Death Occurred |
Filing Threshold
(Gross estate or taxable estate plus any taxable gifts) |
Unified Credit |
|
2002 - 2003 |
$1,000,000 or more |
$345,800 |
|
2004 - May 16, 2005 |
$1,500,000 or more |
$555,800 |