Unified Credit Against Estate Tax (26 USC 2010)
A credit of the applicable credit amount shall be allowed to the estate of every decedent against the tax imposed by section 2001.
In the Case of Estates of Decedents Dying During: The Applicable Exclusion Amount is:
2002 & 2003 $1,000,000
2004 & 2005 $1,500,000
2006, 2007, & 2008 $2,000,000
2009 $3,500,000


Estate Tax Rate Schedule In General (26 USC 2001(c))
If the Amount with Respect to Which the Tentative Tax to be Computed is: The Tentative Tax is:
Not over $10,000. 18 percent of such amount.
Over $10,000 but not over $20,000. $1,800, plus 20 percent of the excess of such amount over $10,000.
Over $20,000 but not over $40,000. $3,800, plus 22 percent of the excess of such amount over $20,000.
Over $40,000 but not over $60,000. $8,200 plus 24 percent of the excess of such amount over $40,000.
Over $60,000 but not over $80,000. $13,000, plus 26 percent of the excess of such amount over $60,000.
Over $80,000 but not over $100,000. $18,200, plus 28 percent of the excess of such amount over $80,000.
Over $100,000 but not over $150,000. $23,800, plus 30 percent of the excess of such amount over $100,000.
Over $150,000 but not over $250,000. $38,800, plus 32 percent of the excess of such amount over $150,000.
Over $250,000 but not over $500,000. $70,800, plus 34 percent of the excess of such amount over $250,000.
Over $500,000 but not over $750,000. $155,800, plus 37 percent of the excess of such amount over $500,000.
Over $750,000 but not over $1,000,000. $248,300, plus 39 percent of the excess of such amount over $750,000.
Over $1,000,000 but not over $1,250,000. $345,800, plus 41 percent of the excess of such amount over $1,000,000.
Over $1,250,000 but not over $1,500,000. $448,300, plus 43 percent of the excess of such amount over $1,250,000.
Over $1,500,000 but not over $2,000,000. $555,800, plus 45 percent of the excess of such amount over $1,500,000.
Over $2,000,000 but not over $2,500,000. $780,800, plus 49 percent of the excess of such amount over $2,000,000.
Over $2,500,000. $1,025,800, plus 50% of the excess over $2,500,000.


Phase Down of Tax Rate Before 2010
In Calendar Year: The Maximum Rate is:
2003 49 Percent
2004 48 Percent
2005 47 Percent
2006 46 Percent
2007, 2008, and 2009 45 Percent


Estate Planning Information
Trusts Trusts

Protect your family and avoid the high costs of probate by setting up a revocable living trust. An attorney in our Orange County estate planning office located in Newport Beach and serving communities such as Irvine, Huntington Beach, Costa Mesa and Laguna Beach can assist you with your estate planning needs. Please feel free to contact a lawyer in our office for more information.
Estate Information

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