SOI Tax Stats - Estate Tax Statistics


Estate Tax Statistics OneSheet PDF
The OneSheet presents a project description, highlights of the data, and selected figures.

What is the Federal Estate Tax?

The Federal estate tax is a tax on the right to transfer property at death. The tax, reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, is applied to estates for which at-death gross assets, the "gross estate," exceed the filing threshold. Included in gross estate are real estate, cash, stocks, bonds, businesses, and decedent-owned life insurance policies. Deductions are allowed for administrative expenses, indebtedness, taxes, casualty loss, and charitable and marital transfers. The taxable estate is calculated as gross estate less allowable deductions.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 706, please visit Estate Tax Study Metadata.

The IRS Estate Tax page provides further information concerning the estate tax.

Use the links below to find information about Estate Tax Statistics:




Filing Year Data Tables SOI Bulletin Articles Estate Tax Projections
Year-of-Death Data Tables Research Papers  

Linked Estate Tax-Form 1040 Data Tables


Compendium of Federal Estate Tax & Personal Wealth Studies: Volume 1

Compendium of Federal Transfer Tax & Personal Wealth Studies: Volume 2