A |
B |
C |
D |
Taxable Amount Over |
Taxable Amount Not Over |
Tax on Amount in Column A |
Rate of Tax on Excess over Amount in Column A |
| 0 | 40,000 | 0 | 2% |
| 40,000 | 100,000 | 800 | 3% |
| 100,000 | 200,000 | 2,600 | 4% |
| 200,000 | 300,000 | 6,600 | 5% |
| 300,000 | 500,000 | 11,600 | 6% |
| 500,000 | Over 500,000 | 23,600 | 7% |
A |
B |
C |
Year |
Estate Tax Credit |
Equivalent Exclusion* |
| 2000 | 500 | 25,000 |
| 2001 | 6,600 | 200,000 |
| 2002 and later | 13,900 | 338,000 |
| *Estates less than these amounts will be no longer required to file an estate return | ||