SOI Tax Stats - Estate Tax SOI Bulletin Articles


SOI Bulletin Articles

These articles, also published in the quarterly SOI Bulletin, focus primarily on estate tax decedents who died in a particular year. These articles are currently available in .pdf format. Excel data tables for returns by calendar year filed are available separately. Excel data tables for selected years of death are also available.

Bulletin articles and research papers are available in Adobe PDF format, which requires the free Adobe Acrobat reader to view and print these files. 

Federal Estate Tax Returns:

These articles present basic estate tax data, including assets, deductions, charitable bequests, tax computation and summaries of significant law changes for the calendar years indicated. Each article focuses on decedents who died in the first year of the 3-year group.

2007-2009PDF     2004-2006PDF     2001-2003PDF     1998-2000PDF     1995-1997PDF     1992-1994 PDF
1989-1991PDF     1986-1988PDF     1983PDF


The Income and Wealth of 2007 Estate Tax DecedentsPDF

The Statistics of Income (SOI) Division of the Internal Revenue Service has periodically combined wealth data reported on Federal estate tax returns, filed for relatively wealthy decedents, with income tax data reported by these decedents for the last full year prior to death. Such linked datasets provide unique windows into the relationship between realized income and wealth.

A Look at Estate Tax Returns Filed for Wealthy Decedents Since 2001PDF

This article examines estate tax returns filed between 2001 and 2007 for decedents with at least $3.5 million in gross estate. The article focuses on these decedents' asset portfolios and charitable giving patterns. 

The Estate Tax: Ninety Years and CountingPDF

This article provides a brief history of the estate tax and its impact on the U.S. budget. It also examines the ways in which the economic behavior of the affected population has changed over time in response to market, technological, and political stimuli.

Recent Changes in the Estate Tax Exemption Level and Filing PopulationPDF

This article examines changes in the estate tax filing population since the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).

Utilization of Special Estate Tax Provisions for Family-Owned Farms and Closely Held BusinessesPDF

This article examines estates' utilization of three provisions aimed at lessening the burden of the Federal estate tax on family-owned farms and other businesses. The article focuses on 2001 decedents.

Charitable Bequests: Evidence from Federal Estate Tax Returns, 1995PDF

This article presents detailed data on charitable bequests made by 1995 estate tax decedents.

Estate Tax Returns, 1992-1993PDF

This data release provides summary data collected during 1992 and 1993 and details changes to asset categories used in SOI's estate tax study.

Estate Tax Returns Revisited, 1916-1931PDF

This article describes the estate tax filing population between 1916 and 1931, including changes to demographics and asset portfolios.

Audit Revaluation of Federal Estate Tax Returns, 1992PDF

This article discusses the results of SOI's first audit study of Federal estate tax returns.

SOI Tax Stats - Estate Tax Statistics