|
|
Home / Find taxes & rates / Other taxes / Estate tax tables
Estate tax tables
Table A - Unified Rate Schedule
For dates of death before 5/17/05
A
Taxable Amount Over |
B
Taxable Amount Not Over |
C
Tax on Amt. in Column A |
D
Rate of Tax on Excess Over Amt. in Column A |
0
$10,000
20,000
40,000
60,000 |
$10,000
20,000
40,000
60,000
80,000 |
0
$1,800
3,800
8,200
13,000 |
(Percent)
18
20
22
24
26 |
80,000
100,000
150,000
250,000
500,000 |
100,000
150,000
250,000
500,000
750,000 |
18,200
23,800
38,800
70,800
155,800 |
28
30
32
34
37 |
750,000
1,000,000
1,250,000
1,500,000
2,000,000 |
1,000,000
1,250,000
1,500,000
2,000,000
-------------- |
248,300
345,800
448,300
555,800
780,800 |
39
41
43
45
48
|
Table B - Computation of Maximum Credit for State Death Taxes
For dates of death before 5/17/05
| (Based on Adjusted Taxable Estate (Line 3 of Form 706) less $60,000) |
(1)
Adjusted taxable estate equal to or more than- |
(2)
Adjusted taxable estate less than- |
(3)
Credit on amount in column (1) |
(4)
Rate of credit on excess over amount in col. (1) |
0
$40,000
90,000
140,000
240,000 |
$40,000
90,000
140,000
240,000
440,000 |
0
0
$400
1,200
3,600 |
(Percent)
None
0.8
1.6
2.4
3.2 |
440,000
640,000
840,000
1,040,000
1,540,000 |
640,000
840,000
1,040,000
1,540,000
2,040,000 |
10,000
18,000
27,600
38,800
70,800 |
4.0
4.8
5.6
6.4
7.2 |
2,040,000
2,540,000
3,040,000
3,540,000
4,040,000 |
2,540,000
3,040,000
3,540,000
4,040,000
5,040,000 |
106,800
146,800
190,800
238,800
290,800 |
8.0
8.8
9.6
10.4
11.2 |
5,040,000
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000 |
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000
------------- |
402,800
522,800
650,800
786,800
930,800
1,082,800 |
12.0
12.8
13.6
14.4
15.2
16.0 |
Table W -
Computation of Washington Estate Tax
For dates of death 5/17/05 and after
If Washington Taxable Estate |
The Amount of Tax Equals |
Of Washington Taxable Estate Value Greater Than |
Is at Least |
But Less Than |
Initial Tax Amount |
Plus Tax Rate % |
|
$0 |
$1,000,000 |
$0 |
10.00% |
$0 |
$1,000,000 |
$2,000,000 |
$100,000 |
14.00% |
$1,000,000 |
$2,000,000 |
$3,000,000 |
$240,000 |
15.00% |
$2,000,000 |
$3,000,000 |
$4,000,000 |
$390,000 |
16.00% |
$3,000,000 |
$4,000,000 |
$6,000,000 |
$550,000 |
17.00% |
$4,000,000 |
$6,000,000 |
$7,000,000 |
$890,000 |
18.00% |
$6,000,000 |
$7,000,000 |
$9,000,000 |
$1,070,000 |
18.50% |
$7,000,000 |
Above $9,000,000 |
|
$1,440,000 |
19.00% |
Above $9,000,000 |
Filing Thresholds
Year |
Filing Threshold |
Applicable Credit Amount |
1987 to 1997 |
600,000 |
192,800 |
1998 |
625,000 |
202,050 |
1999 |
650,000 |
211,300 |
2000 to 2001 |
675,000 |
220,550 |
2002 to 2003 |
1,000,000 |
345,800 |
2004 |
1,500,000 |
555,800 |
01/01/05 to 05/16/05 |
1,500,000 |
555,800 |
05/17/05 to 12/31/05 |
1,500,000 |
|
2006 |
2,000,000 |
|
2007 |
2,000,000 |
|
2008 |
2,000,000 |
|
2009 |
2,000,000 |
|
Interest Rates
| Year | Assessment Rate | Refund Rate |
| 1992 to 1996 |
12% | 12% |
| 1997 | 8% |
7% |
| 1998 | 7% | 6% |
| 1999 to 2000 | 7% | 7% |
| 2001 | 8% | 8% |
| 2002 | 7% | 7% |
| 2003 |
5% |
5% |
| 2004 to 2005 |
4% |
4% |
| 2006 |
5% |
5% |
| 2007 to 2008 |
7% |
7% |
|