Estate Planning Key Numbers PC1370-Digital

ESTATE PLANNING

ESTATE PLANNING KEY NUMBERS

2018 AND 2019 GIFT TAX AND ESTATE TAX RATE SCHEDULE

TENTATIVE TAX EQUALS

TAXABLE GIFT/ESTATE

PLUS OF AMOUNT OVER

0 - $10,000

$0

18% $0

$10,000 - $20,000 $20,000 - $40,000 $40,000 - $60,000 $60,000 - $80,000 $80,000 - $100,000

$1,800

20% $10,000

$3,800 22% $20,000 $8,200 24% $40,000 $13,000 26% $60,000

$18,200 28% $80,000 $100,000 - $150,000 $23,800 30% $100,000 $150,000 - $250,000 $38,800 32% $150,000 $250,000 - $500,000 $70,800 34% $250,000 $500,000 - $750,000 $155,800 37% $500,000 $750,000 - $1,000,000 $248,300 39% $750,000 $1,000,000 + $345,800 40% $1,000,000 Credit shelter amount: $11,180,000 in 2018, $11,400,000 in 2019 Unified credit amount: $4,417,800 in 2018, $4,505,800 in 2019

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