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.
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.
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.
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.
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).
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.
This article presents detailed data on charitable bequests made by 1995 estate tax decedents.
This data release provides summary data collected during 1992 and 1993 and details changes to asset categories used in SOI's estate tax study.
This article describes the estate tax filing population between 1916 and 1931, including changes to demographics and asset portfolios.
This article discusses the results of SOI's first audit study of Federal estate tax returns.