2008 Irs Form 1116 by dsl86370

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									Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.

                                                                                                                                Type of property
                                                                                        Gross estate for tax
                                                                                            purposes           Personal residence        Other real estate
                                Tax status and size of gross estate
                                                                                        Number    Amount       Number      Amount       Number      Amount
                                                                                          (1)        (2)         (3)          (4)         (5)          (6)
All Returns                                                                               38,373 228,872,169     25,668    17,531,491     24,621    25,169,444
  Under $2.0 million                                                                        1,687  2,539,889         952      284,444         914      382,263
  $2.0 million < $3.5 million                                                             20,955  54,114,646     13,498     6,578,654     12,694     7,354,638
  $3.5 million < $5.0 million                                                               6,562 27,025,485       4,705    3,162,122       4,336    3,413,002
  $5.0 million < $10.0 million                                                              5,895 39,935,510       4,119    3,424,536       4,141    5,328,646
  $10.0 million < $20.0 million                                                             2,096 28,643,237       1,486    2,027,885       1,578    3,215,058
  $20.0 million or more                                                                     1,178 76,613,401         908    2,053,850         958    5,475,838

All Taxable Returns                                                                       17,172 128,685,416     10,713     8,306,499     10,542    11,583,112
  Under $2.0 million                                                                         720   1,099,244        320        95,776        405       136,952
  $2.0 million < $3.5 million                                                              8,368  22,227,871      4,895     2,603,368      4,746     2,621,322
  $3.5 million < $5.0 million                                                              3,158  12,998,176      2,157     1,488,840      1,892     1,467,880
  $5.0 million < $10.0 million                                                             3,001  20,487,584      1,961     1,621,917      2,058     2,501,748
  $10.0 million < $20.0 million                                                            1,179  16,160,522        805     1,103,723        840     1,526,765
  $20.0 million or more                                                                      746  55,712,020        575     1,392,875        601     3,328,445

All Nontaxable Returns                                                                    21,202 100,186,752     14,955     9,224,992     14,079    13,586,333
  Under $2.0 million                                                                         967   1,440,646        632       188,667        508       245,311
  $2.0 million < $3.5 million                                                             12,587  31,886,775      8,603     3,975,286      7,948     4,733,315
  $3.5 million < $5.0 million                                                              3,404  14,027,308      2,549     1,673,282      2,444     1,945,122
  $5.0 million < $10.0 million                                                             2,895  19,447,926      2,157     1,802,619      2,083     2,826,898
  $10.0 million < $20.0 million                                                              917  12,482,716        681       924,162        738     1,688,293
  $20.0 million or more                                                                      432  20,901,381        333       660,976        357     2,147,393
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
      Estate Tax Returns Filed in 2008 [1],
      by Tax Status and Size of Gross Estate
      [All figures are estimates based on a sample--money amounts
      are in thousands of dollars.]
      Brief definitions are included in each column header.
ns.   Additional data information, including expanded definitions.

                                                                       Type of property
                                                                                                  Real estate
                                      Tax status and size of gross estate
                                                                                                                        Closely held stock       Publicly traded stock
                                                                                                  partnerships
                                                                                              Number      Amount       Number      Amount        Number      Amount
                                                                                                (7)          (8)         (9)         (10)         (11)         (12)
      All Returns                                                                                 3,336    6,650,998       7,372   20,907,129      31,237    56,391,070
        Under $2.0 million                                                                     ** 1,247   ** 741,673         155       42,553       1,182       546,414
        $2.0 million < $3.5 million                                                                  **           **       2,720    1,276,784      16,718    11,603,647
        $3.5 million < $5.0 million                                                                 556      362,393       1,474    1,022,640       5,375     6,383,807
        $5.0 million < $10.0 million                                                                821      916,460       1,654    2,065,469       5,060    10,427,441
        $10.0 million < $20.0 million                                                               375      796,846         779    2,270,081       1,843     7,905,411
        $20.0 million or more                                                                       338    3,833,626         590   14,229,601       1,060    19,524,349

      All Taxable Returns                                                                         1,255    3,570,989      2,845    13,599,836      14,426    35,570,440
        Under $2.0 million                                                                       ** 301   ** 250,590        * 31       * 7,037        547       276,235
        $2.0 million < $3.5 million                                                                  **           **        823       367,928       6,931     5,543,735
        $3.5 million < $5.0 million                                                                 243      146,480        603       407,778       2,588     3,548,276
        $5.0 million < $10.0 million                                                                339      387,276        692       813,679       2,618     6,081,044
        $10.0 million < $20.0 million                                                               182      367,249        364       987,972       1,056     5,069,566
        $20.0 million or more                                                                       190    2,419,394        332    11,015,442         685    15,051,584

      All Nontaxable Returns                                                                      2,081    3,080,009      4,527     7,307,293      16,811    20,820,630
        Under $2.0 million                                                                       ** 945   ** 491,084        123        35,516         635       270,179
        $2.0 million < $3.5 million                                                                  **           **      1,897       908,856       9,787     6,059,912
        $3.5 million < $5.0 million                                                                 313      215,913        871       614,862       2,786     2,835,531
        $5.0 million < $10.0 million                                                                482      529,184        962     1,251,790       2,442     4,346,397
        $10.0 million < $20.0 million                                                               193      429,597        415     1,282,109         786     2,835,845
        $20.0 million or more                                                                       148    1,414,232        258     3,214,160         375     4,472,765
      NOTE: Detail may not add to total due to rounding.
      * Estimates should be used with caution because of the small number of sample returns
      on which they were based.
      ** Data were combined to prevent disclosure of individual taxpayer data.
      d = Data were deleted to prevent disclosure of individual taxpayer data. However,
      the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.



                                Tax status and size of gross estate
                                                                                        State and local bonds    Federal savings bonds     Other Federal bonds
                                                                                        Number      Amount       Number       Amount       Number      Amount
                                                                                         (13)         (14)        (15)         (16)         (17)        (18)
All Returns                                                                               21,054    22,831,427      3,878       285,708       9,511    4,486,377
  Under $2.0 million                                                                          671      205,546         126        5,795          301      62,112
  $2.0 million < $3.5 million                                                             10,816     4,083,142      2,324       178,529       4,823      926,906
  $3.5 million < $5.0 million                                                              3,696     2,383,456         776       48,087       1,736      473,442
  $5.0 million < $10.0 million                                                             3,623     3,959,514         479       37,678       1,619      704,686
  $10.0 million < $20.0 million                                                            1,425     3,337,538         126        9,852          642     558,234
  $20.0 million or more                                                                       822    8,862,231          47        5,768          390   1,760,998

All Taxable Returns                                                                        10,330   15,024,956       1,681      155,333       4,909    2,986,594
  Under $2.0 million                                                                          299       96,752         * 64      * 3,328        106       43,638
  $2.0 million < $3.5 million                                                               4,694    2,036,101         861       89,366       2,269      531,372
  $3.5 million < $5.0 million                                                               1,901    1,308,781         397       31,743         947      328,596
  $5.0 million < $10.0 million                                                              2,007    2,395,617         242       20,105         900      376,928
  $10.0 million < $20.0 million                                                               866    2,090,976           82        6,827        404      379,836
  $20.0 million or more                                                                       562    7,096,729           35        3,964        282    1,326,224

All Nontaxable Returns                                                                     10,724    7,806,471       2,197      130,375       4,603    1,499,784
  Under $2.0 million                                                                          372      108,794         * 63      * 2,467        195       18,474
  $2.0 million < $3.5 million                                                               6,122    2,047,041       1,463       89,163       2,553      395,534
  $3.5 million < $5.0 million                                                               1,794    1,074,675         379       16,344         789      144,846
  $5.0 million < $10.0 million                                                              1,617    1,563,897         237       17,572         718      327,758
  $10.0 million < $20.0 million                                                               559    1,246,562           43        3,025        238      178,398
  $20.0 million or more                                                                       260    1,765,502           12        1,804        109      434,774
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                        Corporate and foreign                             Unclassifiable mutual
                                Tax status and size of gross estate
                                                                                                                     Bond funds
                                                                                               bonds                                             funds
                                                                                        Number      Amount       Number      Amount       Number      Amount
                                                                                         (19)        (20)         (21)        (22)         (23)        (24)
All Returns                                                                               12,184    2,430,924       5,142      494,928      11,905    1,682,365
  Under $2.0 million                                                                          482      28,217          144      11,153          398      38,277
  $2.0 million < $3.5 million                                                              6,504      806,505       2,959      215,276       6,792      598,187
  $3.5 million < $5.0 million                                                              2,064      307,770          839      57,188       1,947      244,563
  $5.0 million < $10.0 million                                                             1,961      462,145          756      89,842       1,732      324,307
  $10.0 million < $20.0 million                                                               759     363,767          299      63,857          669     188,586
  $20.0 million or more                                                                       415     462,520          145      57,611          367     288,445

All Taxable Returns                                                                         5,914    1,476,754      2,379      291,944        5,011      901,235
  Under $2.0 million                                                                          203       10,297        * 34      * 5,400         193       29,385
  $2.0 million < $3.5 million                                                               2,810      417,377      1,198      109,019        2,465      241,196
  $3.5 million < $5.0 million                                                               1,106      195,614        468       39,738          948      151,942
  $5.0 million < $10.0 million                                                              1,079      281,627        413       54,625          824      174,154
  $10.0 million < $20.0 million                                                               458      254,797        176       36,628          356      115,506
  $20.0 million or more                                                                       260      317,041          91      46,533          226      189,052

All Nontaxable Returns                                                                      6,270     954,170       2,763      202,984        6,894      781,130
  Under $2.0 million                                                                          279      17,919         111        5,753          205        8,891
  $2.0 million < $3.5 million                                                               3,694     389,128       1,761      106,256        4,328      356,990
  $3.5 million < $5.0 million                                                                 959     112,156         371       17,451        1,000       92,621
  $5.0 million < $10.0 million                                                                882     180,517         343       35,217          908      150,154
  $10.0 million < $20.0 million                                                               301     108,970         123       27,229          313       73,080
  $20.0 million or more                                                                       155     145,479          54       11,078          141       99,393
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.



                                Tax status and size of gross estate
                                                                                           Cash assets          Insurance, face value    Insurance, policy loans
                                                                                        Number     Amount       Number      Amount        Number      Amount
                                                                                         (25)        (26)        (27)        (28)          (29)         (30)
All Returns                                                                               37,740   20,344,287     18,474    4,240,100         2,068      110,560
  Under $2.0 million                                                                       1,664      359,038         647      66,249      ** 1,150    ** 38,770
  $2.0 million < $3.5 million                                                             20,550    6,036,505     10,180    1,717,386            **           **
  $3.5 million < $5.0 million                                                              6,457    2,852,334      3,302      803,136           386       21,769
  $5.0 million < $10.0 million                                                             5,819    3,718,130      2,853      907,187           328       23,789
  $10.0 million < $20.0 million                                                            2,075    2,427,164         955     440,920           122       11,418
  $20.0 million or more                                                                    1,175    4,951,117         536     305,222            82       14,814

All Taxable Returns                                                                       17,047   12,224,214       7,128    1,187,144          678        49,296
  Under $2.0 million                                                                         718      153,588         222       26,039       ** 329     ** 18,889
  $2.0 million < $3.5 million                                                              8,307    3,060,937       3,483      381,109           **            **
  $3.5 million < $5.0 million                                                              3,126    1,585,440       1,422      208,653          135         9,732
  $5.0 million < $10.0 million                                                             2,977    2,112,245       1,242      264,351          117         7,358
  $10.0 million < $20.0 million                                                            1,173    1,581,854         464      149,370           57         5,163
  $20.0 million or more                                                                      745    3,730,150         296      157,621           40         8,154

All Nontaxable Returns                                                                    20,693    8,120,074      11,346    3,052,957        1,389        61,263
  Under $2.0 million                                                                         946      205,450         425       40,210       ** 821     ** 19,881
  $2.0 million < $3.5 million                                                             12,242    2,975,568       6,698    1,336,277           **            **
  $3.5 million < $5.0 million                                                              3,332    1,266,894       1,880      594,483          251        12,037
  $5.0 million < $10.0 million                                                             2,841    1,605,885       1,612      642,836          210        16,431
  $10.0 million < $20.0 million                                                              902      845,310         492      291,550           64         6,254
  $20.0 million or more                                                                      430    1,220,967         239      147,602           42         6,660
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                                                  Private equity and        Other limited
                                Tax status and size of gross estate
                                                                                            Farm assets
                                                                                                                     hedge funds            partnerships
                                                                                        Number      Amount       Number      Amount      Number      Amount
                                                                                         (31)        (32)         (33)        (34)        (35)        (36)
All Returns                                                                                4,445    6,972,261       1,277    1,681,426      6,630    6,638,609
  Under $2.0 million                                                                          131      98,269            0           0        193       21,706
  $2.0 million < $3.5 million                                                              2,549    2,797,729          436      57,264      2,652      657,426
  $3.5 million < $5.0 million                                                                 710   1,022,581          202      38,701      1,169      394,374
  $5.0 million < $10.0 million                                                                626   1,045,753          272     103,874      1,408      820,269
  $10.0 million < $20.0 million                                                               252     634,949          172     179,893        651      840,615
  $20.0 million or more                                                                       176   1,372,979          196   1,301,693        558    3,904,219

All Taxable Returns                                                                        1,800    3,135,927         559    1,114,831      3,173    4,073,400
  Under $2.0 million                                                                         * 51     * 54,604          0            0        * 62      * 1,785
  $2.0 million < $3.5 million                                                                821      975,576         131        9,593      1,107      279,306
  $3.5 million < $5.0 million                                                                365      440,746          86       11,792        583      156,455
  $5.0 million < $10.0 million                                                               311      524,151         134       42,174        715      480,388
  $10.0 million < $20.0 million                                                              133      335,990          82       75,050        361      477,554
  $20.0 million or more                                                                      120      804,862         126      976,223        347    2,677,914

All Nontaxable Returns                                                                     2,645    3,836,333         718      566,595      3,457    2,565,209
  Under $2.0 million                                                                         * 81     * 43,666          0            0        132       19,921
  $2.0 million < $3.5 million                                                              1,728    1,822,153         305       47,672      1,546      378,121
  $3.5 million < $5.0 million                                                                346      581,835         116       26,909        586      237,919
  $5.0 million < $10.0 million                                                               314      521,602         138       61,700        693      339,881
  $10.0 million < $20.0 million                                                              120      298,959          90      104,844        289      363,061
  $20.0 million or more                                                                        56     568,118          70      325,470        211    1,226,306
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                        Other noncorporate
                                Tax status and size of gross estate
                                                                                                                 Mortgages and notes      Retirement assets
                                                                                         business assets
                                                                                        Number      Amount       Number      Amount      Number      Amount
                                                                                         (37)         (38)        (39)        (40)        (41)         (42)
All Returns                                                                                 4,714    3,366,180      9,212    4,759,335     24,071    16,287,700
  Under $2.0 million                                                                     ** 1,889   ** 330,562         356      87,038         844      219,800
  $2.0 million < $3.5 million                                                                  **           **      3,907      777,230     13,338     6,499,580
  $3.5 million < $5.0 million                                                                 895      304,180      1,612      577,090      4,278     2,781,421
  $5.0 million < $10.0 million                                                              1,032      449,352      1,905    1,028,723      3,700     3,408,350
  $10.0 million < $20.0 million                                                               472      396,869         797     714,906      1,253     1,601,451
  $20.0 million or more                                                                       427    1,885,218         635   1,574,348         658    1,777,099

All Taxable Returns                                                                         1,762    1,759,545      4,406    2,728,812      9,292     5,640,114
  Under $2.0 million                                                                       ** 538   ** 105,227        150       28,008        343        93,195
  $2.0 million < $3.5 million                                                                  **           **      1,587      357,454      4,579     1,917,684
  $3.5 million < $5.0 million                                                                 288       65,809        718      283,033      1,742       972,493
  $5.0 million < $10.0 million                                                                447      165,670      1,064      591,190      1,662     1,251,233
  $10.0 million < $20.0 million                                                               240      170,474        467      410,971        609       646,300
  $20.0 million or more                                                                       249    1,252,365        422    1,058,157        358       759,207

All Nontaxable Returns                                                                      2,952    1,606,635      4,806    2,030,523     14,779    10,647,586
  Under $2.0 million                                                                     ** 1,351   ** 225,335        206       59,030        502       126,604
  $2.0 million < $3.5 million                                                                  **           **      2,321      419,777      8,759     4,581,896
  $3.5 million < $5.0 million                                                                 607      238,370        895      294,057      2,536     1,808,927
  $5.0 million < $10.0 million                                                                585      283,682        841      437,533      2,038     2,157,117
  $10.0 million < $20.0 million                                                               232      226,395        330      303,935        645       955,151
  $20.0 million or more                                                                       177      632,854        213      516,191        300     1,017,892
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                           Depletables /
                                Tax status and size of gross estate
                                                                                                                         Art                   Other assets
                                                                                            intangibles
                                                                                        Number      Amount       Number        Amount       Number     Amount
                                                                                         (43)        (44)         (45)          (46)         (47)       (48)
All Returns                                                                                2,914    1,056,201       3,440      1,937,665      33,523   2,772,020
  Under $2.0 million                                                                          144      12,808         * 73        * 1,057      1,313      37,752
  $2.0 million < $3.5 million                                                              1,375      228,122       1,179         45,791      18,013     667,930
  $3.5 million < $5.0 million                                                                 467      58,667          534        38,833       5,833     316,495
  $5.0 million < $10.0 million                                                                530     182,102          793       114,692       5,304     435,399
  $10.0 million < $20.0 million                                                               245     124,736          434       181,131       1,939     365,117
  $20.0 million or more                                                                       154     449,765          428     1,556,161       1,120     949,326

All Taxable Returns                                                                        1,502      673,995       1,907      1,105,904      14,978   1,580,163
  Under $2.0 million                                                                         * 49      * 5,154        * 26         * 159         524      18,419
  $2.0 million < $3.5 million                                                                649       97,384         433         15,338       7,119     255,367
  $3.5 million < $5.0 million                                                                263       33,587         334         16,715       2,799     117,722
  $5.0 million < $10.0 million                                                               277       78,453         490         50,155       2,719     230,508
  $10.0 million < $20.0 million                                                              152       84,310         295         84,024       1,099     202,432
  $20.0 million or more                                                                      112      375,108         330        939,513         719     755,715

All Nontaxable Returns                                                                     1,411      382,206       1,533        831,762      18,545   1,191,856
  Under $2.0 million                                                                         * 94      * 7,654        * 48         * 899         790      19,333
  $2.0 million < $3.5 million                                                                725      130,738         746         30,452      10,894     412,563
  $3.5 million < $5.0 million                                                                204       25,080         199         22,119       3,034     198,773
  $5.0 million < $10.0 million                                                               253      103,649         303         64,537       2,585     204,890
  $10.0 million < $20.0 million                                                                93      40,426         139         97,107         841     162,686
  $20.0 million or more                                                                        42      74,658           98       616,648         401     193,611
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.

                                                                                                               Type of deductions
                                                                                                                      Executors'
                                Tax status and size of gross estate
                                                                                         Funeral expenses                                  Attorneys' fees
                                                                                                                    commissions
                                                                                        Number     Amount        Number      Amount      Number      Amount
                                                                                         (49)       (50)          (51)        (52)        (53)        (54)
All Returns                                                                               33,273     373,072       12,477    1,299,675     22,569    1,033,879
  Under $2.0 million                                                                       1,424      13,449           477      17,563      1,073       23,160
  $2.0 million < $3.5 million                                                             18,089     172,933        6,368      307,041     11,755      276,871
  $3.5 million < $5.0 million                                                              5,687      63,449        2,130      159,056      3,839      168,595
  $5.0 million < $10.0 million                                                             5,136      64,339        2,160      254,217      3,698      209,959
  $10.0 million < $20.0 million                                                            1,860      28,322           830     178,850      1,371      123,479
  $20.0 million or more                                                                    1,077      30,581           512     382,947         833     231,815

All Taxable Returns                                                                       16,287     182,636       10,085    1,144,150     14,851      770,117
  Under $2.0 million                                                                         662       5,092          309       12,491        592       14,019
  $2.0 million < $3.5 million                                                              7,910      73,307        4,790      241,187      7,145      179,438
  $3.5 million < $5.0 million                                                              3,005      33,640        1,929      143,221      2,776      107,170
  $5.0 million < $10.0 million                                                             2,859      32,808        1,875      225,644      2,651      162,260
  $10.0 million < $20.0 million                                                            1,128      16,505          722      158,658      1,033      101,030
  $20.0 million or more                                                                      723      21,283          460      362,949        653      206,199

All Nontaxable Returns                                                                    16,987     190,436        2,392      155,525      7,718      263,762
  Under $2.0 million                                                                         763       8,357          169        5,073        480        9,141
  $2.0 million < $3.5 million                                                             10,179      99,626        1,578       65,854      4,610       97,433
  $3.5 million < $5.0 million                                                              2,682      29,808          201       15,836      1,064       61,425
  $5.0 million < $10.0 million                                                             2,277      31,530          285       28,573      1,047       47,698
  $10.0 million < $20.0 million                                                              732      11,817          108       20,192        338       22,448
  $20.0 million or more                                                                      354       9,298           51       19,997        180       25,616
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.

                                Type of deductions
                                                                                                                                         Bequests to surviving
                                Tax status and size of gross estate
                                                                                        Other expenses/losses    Debts and mortgages
                                                                                                                                               spouse
                                                                                         Number      Amount      Number     Amount       Number       Amount
                                                                                          (55)        (56)        (57)       (58)         (59)          (60)
All Returns                                                                                22,585    1,121,359     28,006   8,845,716      18,126     67,609,679
  Under $2.0 million                                                                           982      13,914      1,223     110,858          537       263,974
  $2.0 million < $3.5 million                                                              11,953      221,621     14,639   1,716,307       9,470     10,416,827
  $3.5 million < $5.0 million                                                               3,715      109,484      4,905   1,105,808       3,390      7,717,694
  $5.0 million < $10.0 million                                                              3,717      231,972      4,531   1,654,051       3,038     13,279,713
  $10.0 million < $20.0 million                                                             1,375      146,269      1,707   1,130,229       1,066     10,734,812
  $20.0 million or more                                                                        845     398,099      1,002   3,128,462          625    25,196,658

All Taxable Returns                                                                        14,494      963,047     14,835    4,204,812       1,479    10,891,109
  Under $2.0 million                                                                          578        8,751        543       11,825         * 52       * 2,195
  $2.0 million < $3.5 million                                                               7,009      164,640      6,914      413,876         270       102,259
  $3.5 million < $5.0 million                                                               2,580       83,736      2,854      489,725         280       278,881
  $5.0 million < $10.0 million                                                              2,657      193,289      2,733      780,120         424       966,145
  $10.0 million < $20.0 million                                                             1,014      134,104      1,095      610,891         232     1,361,260
  $20.0 million or more                                                                       656      378,527        698    1,898,374         220     8,180,369

All Nontaxable Returns                                                                      8,091      158,312     13,171    4,640,904      16,647    56,718,571
  Under $2.0 million                                                                          404        5,163        680       99,033         485       261,779
  $2.0 million < $3.5 million                                                               4,944       56,981      7,725    1,302,431       9,200    10,314,568
  $3.5 million < $5.0 million                                                               1,135       25,747      2,051      616,084       3,109     7,438,814
  $5.0 million < $10.0 million                                                              1,060       38,683      1,798      873,930       2,614    12,313,569
  $10.0 million < $20.0 million                                                               361       12,165        612      519,338         834     9,373,552
  $20.0 million or more                                                                       188       19,572        304    1,230,088         405    17,016,289
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                                                                           State death tax
                                Tax status and size of gross estate
                                                                                        Charitable deduction     Allowable deductions
                                                                                                                                             deduction
                                                                                        Number      Amount       Number    Amount        Number      Amount
                                                                                         (61)         (62)        (63)       (64)         (65)        (66)
All Returns                                                                                7,214    28,372,041     38,362 108,858,346      11,561    3,474,323
  Under $2.0 million                                                                          326       43,821      1,685     492,748          467      28,158
  $2.0 million < $3.5 million                                                              3,160     1,772,910     20,951  14,946,722       6,051      667,332
  $3.5 million < $5.0 million                                                              1,217     1,018,884      6,562  10,371,836       1,896      377,786
  $5.0 million < $10.0 million                                                             1,429     2,370,922      5,890  18,105,302       1,920      655,970
  $10.0 million < $20.0 million                                                               626    2,143,059      2,095  14,509,514          724     548,652
  $20.0 million or more                                                                       457   21,022,446      1,178  50,432,225          502   1,196,426

All Taxable Returns                                                                        4,009    20,932,348     17,164   39,260,281      7,698    3,144,719
  Under $2.0 million                                                                         151         4,951        720       62,680        252       16,301
  $2.0 million < $3.5 million                                                              1,335       185,189      8,366    1,407,505      3,642      445,759
  $3.5 million < $5.0 million                                                                809       279,369      3,158    1,442,378      1,424      341,099
  $5.0 million < $10.0 million                                                               905       717,027      2,995    3,112,045      1,451      620,209
  $10.0 million < $20.0 million                                                              443       950,262      1,178    3,354,964        546      534,294
  $20.0 million or more                                                                      366    18,795,550        746   29,880,709        383    1,187,055

All Nontaxable Returns                                                                     3,206     7,439,693     21,198   69,598,065      3,863      329,605
  Under $2.0 million                                                                         175        38,870        965      430,068        214       11,857
  $2.0 million < $3.5 million                                                              1,825     1,587,721     12,585   13,539,216      2,409      221,572
  $3.5 million < $5.0 million                                                                408       739,516      3,404    8,929,458        473       36,686
  $5.0 million < $10.0 million                                                               524     1,653,895      2,895   14,993,257        469       35,761
  $10.0 million < $20.0 million                                                              183     1,192,797        917   11,154,550        178       14,357
  $20.0 million or more                                                                       91     2,226,895        432   20,551,516        119        9,371
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                          Taxable estate        Adjusted taxable gifts    Adjusted taxable estate
                                Tax status and size of gross estate
                                                                                        Number    Amount        Number       Amount        Number    Amount
                                                                                         (67)       (68)         (69)         (70)          (71)       (72)
All Returns                                                                               36,812 116,968,053      10,211     8,663,030       36,874 125,631,082
  Under $2.0 million                                                                       1,647   2,028,163       1,116       824,109        1,648   2,852,272
  $2.0 million < $3.5 million                                                             19,971  38,521,710       3,464     1,343,497       20,008  39,865,208
  $3.5 million < $5.0 million                                                              6,310  16,287,926       1,613       883,399        6,312  17,171,326
  $5.0 million < $10.0 million                                                             5,691  21,248,048       2,131     1,573,058        5,701  22,821,106
  $10.0 million < $20.0 million                                                            2,040  13,625,243       1,088     1,188,701        2,045  14,813,944
  $20.0 million or more                                                                    1,152  25,256,962          800    2,850,265        1,159  28,107,227

All Taxable Returns                                                                       17,172   86,281,405       6,211     6,520,805       17,172   92,802,210
  Under $2.0 million                                                                         720    1,020,262         542       412,018          720    1,432,280
  $2.0 million < $3.5 million                                                              8,368   20,375,595       2,030       911,738        8,368   21,287,332
  $3.5 million < $5.0 million                                                              3,158   11,214,699         996       630,391        3,158   11,845,090
  $5.0 million < $10.0 million                                                             3,001   16,755,330       1,373     1,206,218        3,001   17,961,548
  $10.0 million < $20.0 million                                                            1,179   12,271,263         703       936,756        1,179   13,208,019
  $20.0 million or more                                                                      746   24,644,256         566     2,423,685          746   27,067,940

All Nontaxable Returns                                                                    19,641   30,686,648       4,000     2,142,225       19,703   32,828,873
  Under $2.0 million                                                                         927    1,007,901         573       412,091          928    1,419,992
  $2.0 million < $3.5 million                                                             11,603   18,146,116       1,434       431,760       11,640   18,577,875
  $3.5 million < $5.0 million                                                              3,152    5,073,227         616       253,008        3,154    5,326,236
  $5.0 million < $10.0 million                                                             2,691    4,492,718         758       366,840        2,701    4,859,558
  $10.0 million < $20.0 million                                                              861    1,353,980         384       251,945          866    1,605,925
  $20.0 million or more                                                                      406      612,706         234       426,580          414    1,039,286
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                        Tentative estate tax        Gift tax paid        Total tax before credits
                                Tax status and size of gross estate
                                                                                        Number     Amount       Number       Amount       Number      Amount
                                                                                         (73)        (74)        (75)         (76)         (77)         (78)
All Returns                                                                               36,870   52,432,490      2,288     1,738,382      36,866    50,694,540
  Under $2.0 million                                                                       1,648    1,099,807         228       51,761       1,647     1,048,219
  $2.0 million < $3.5 million                                                             20,007   15,678,561         356       84,667      20,007    15,593,894
  $3.5 million < $5.0 million                                                              6,312    7,014,489         342       82,050       6,312     6,932,438
  $5.0 million < $10.0 million                                                             5,699    9,627,557         541      221,050       5,699     9,406,508
  $10.0 million < $20.0 million                                                            2,045    6,446,867         396      257,013       2,044     6,190,055
  $20.0 million or more                                                                    1,159   12,565,209         425    1,041,841       1,157    11,523,426

All Taxable Returns                                                                       17,172   39,824,639      1,700     1,497,066       17,172   38,327,573
  Under $2.0 million                                                                         720      561,150        145        21,761          720      539,389
  $2.0 million < $3.5 million                                                              8,368    8,590,210        243        59,501        8,368    8,530,709
  $3.5 million < $5.0 million                                                              3,158    4,963,875        229        72,537        3,158    4,891,338
  $5.0 million < $10.0 million                                                             3,001    7,743,618        436       198,511        3,001    7,545,107
  $10.0 million < $20.0 million                                                            1,179    5,821,830        309       230,465        1,179    5,591,364
  $20.0 million or more                                                                      746   12,143,956        338       914,290          746   11,229,665

All Nontaxable Returns                                                                    19,699   12,607,851        588       241,316       19,695   12,366,967
  Under $2.0 million                                                                         928      538,657         83        30,001          927      508,829
  $2.0 million < $3.5 million                                                             11,639    7,088,351        112        25,166       11,639    7,063,185
  $3.5 million < $5.0 million                                                              3,154    2,050,613        114         9,513        3,154    2,041,100
  $5.0 million < $10.0 million                                                             2,698    1,883,939        106        22,538        2,698    1,861,401
  $10.0 million < $20.0 million                                                              866      625,037         88        26,547          865      598,690
  $20.0 million or more                                                                      414      421,254         87       127,551          412      293,761
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                        Allowable unified credit    Other tax credits         Net estate tax
                                Tax status and size of gross estate
                                                                                         Number      Amount        Number      Amount      Number      Amount
                                                                                          (79)         (80)         (81)        (82)        (83)         (84)
All Returns                                                                                38,373    29,494,332          586     272,946     17,172    24,869,626
  Under $2.0 million                                                                        1,687     1,070,762          142       3,875         720       71,576
  $2.0 million < $3.5 million                                                              20,955    16,228,851          203      24,956      8,368     2,034,599
  $3.5 million < $5.0 million                                                               6,562     5,083,467           52       5,706      3,158     2,440,187
  $5.0 million < $10.0 million                                                              5,895     4,567,731          106      52,862      3,001     5,178,334
  $10.0 million < $20.0 million                                                             2,096     1,628,892           46      30,886      1,179     4,646,275
  $20.0 million or more                                                                     1,178       914,629           36     154,662         746   10,498,655

All Taxable Returns                                                                         17,172   13,224,921         516      233,026     17,172    24,869,626
  Under $2.0 million                                                                           720      464,329          d             d        720        71,576
  $2.0 million < $3.5 million                                                                8,368    6,480,280          d             d      8,368     2,034,599
  $3.5 million < $5.0 million                                                                3,158    2,446,412          d             d      3,158     2,440,187
  $5.0 million < $10.0 million                                                               3,001    2,333,276          d             d      3,001     5,178,334
  $10.0 million < $20.0 million                                                              1,179      919,695          d             d      1,179     4,646,275
  $20.0 million or more                                                                        746      580,931          d             d        746    10,498,655

All Nontaxable Returns                                                                      21,202   16,269,410          70       39,920          0            0
  Under $2.0 million                                                                           967      606,433          d             d          0            0
  $2.0 million < $3.5 million                                                               12,587    9,748,572          d             d          0            0
  $3.5 million < $5.0 million                                                                3,404    2,637,055          d             d          0            0
  $5.0 million < $10.0 million                                                               2,895    2,234,455          d             d          0            0
  $10.0 million < $20.0 million                                                                917      709,198          d             d          0            0
  $20.0 million or more                                                                        432      333,698          d             d          0            0
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.


                                                                                        Generation skipping tax   Community property          Total mutual funds
                                Tax status and size of gross estate
                                                                                         Number      Amount       Number         Amount       Number     Amount
                                                                                          (85)        (86)         (87)           (88)         (89)        (90)
All Returns                                                                                    197     104,081        5,024      41,018,417     32,447   23,701,550
  Under $2.0 million                                                                         ** 58     ** 2,057    ** 2,816   ** 12,178,006      1,259      321,339
  $2.0 million < $3.5 million                                                                   **           **          **              **     17,456    6,852,030
  $3.5 million < $5.0 million                                                                   28        2,726       1,021       6,729,943      5,511    3,104,311
  $5.0 million < $10.0 million                                                                  37        9,622         772       8,051,003      5,229    4,602,080
  $10.0 million < $20.0 million                                                                 25      12,086          280       5,795,815      1,897    3,093,947
  $20.0 million or more                                                                         49      77,589          135       8,263,650      1,095    5,727,843

All Taxable Returns                                                                             d            d         281       2,649,217      14,759   14,230,337
  Under $2.0 million                                                                            d            d        ** 91     ** 241,881         573      187,973
  $2.0 million < $3.5 million                                                                   d            d           **             **       7,061    3,259,854
  $3.5 million < $5.0 million                                                                   d            d           59        201,969       2,682    1,809,588
  $5.0 million < $10.0 million                                                                  d            d           55        411,475       2,673    2,682,125
  $10.0 million < $20.0 million                                                                 d            d           42        341,612       1,074    1,956,262
  $20.0 million or more                                                                         d            d           34      1,452,280         696    4,334,534

All Nontaxable Returns                                                                          d            d        4,742      38,369,200     17,688    9,471,213
  Under $2.0 million                                                                            d            d     ** 2,723   ** 11,936,125        686      133,366
  $2.0 million < $3.5 million                                                                   d            d           **              **     10,395    3,592,176
  $3.5 million < $5.0 million                                                                   d            d          963       6,527,974      2,829    1,294,723
  $5.0 million < $10.0 million                                                                  d            d          717       7,639,528      2,556    1,919,954
  $10.0 million < $20.0 million                                                                 d            d          237       5,454,203        823    1,137,684
  $20.0 million or more                                                                         d            d          102       6,811,370        398    1,393,310
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.
Estate Tax Returns Filed in 2008 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]
Brief definitions are included in each column header.
Additional data information, including expanded definitions.

                                                                                                                                            Qualified terminable
                                                                                        Total joint property     Total lifetime transfers
                                                                                                                                             interest property
                                Tax status and size of gross estate
                                                                                        Number      Amount       Number       Amount        Number      Amount
                                                                                         (91)         (92)        (93)          (94)         (95)         (96)
All Returns                                                                               18,639    11,380,679     17,649     75,655,049       8,120    33,938,073
  Under $2.0 million                                                                          746      156,125         714       744,144          171       49,883
  $2.0 million < $3.5 million                                                              9,954     3,751,000      8,821     15,230,801       3,209     2,072,607
  $3.5 million < $5.0 million                                                              3,395     1,770,688      3,125      8,466,990       1,708     2,543,709
  $5.0 million < $10.0 million                                                             2,962     2,311,279      3,036     12,994,791       1,831     5,850,031
  $10.0 million < $20.0 million                                                            1,008     1,379,719      1,175     10,133,694          715    5,634,110
  $20.0 million or more                                                                       574    2,011,869         778    28,084,629          485   17,787,734

All Taxable Returns                                                                        5,184     2,434,137        8,300   45,087,122         674     7,701,344
  Under $2.0 million                                                                         201        52,734          316      344,963           0             0
  $2.0 million < $3.5 million                                                              2,324       649,441        3,634    6,483,530          71        28,898
  $3.5 million < $5.0 million                                                              1,032       393,459        1,542    4,414,270         100        87,510
  $5.0 million < $10.0 million                                                               965       418,504        1,583    6,884,302         204       496,661
  $10.0 million < $20.0 million                                                              403       366,126          700    5,911,327         136       666,809
  $20.0 million or more                                                                      259       553,873          524   21,048,730         163     6,421,465

All Nontaxable Returns                                                                    13,455     8,946,542        9,349   30,567,927       7,446    26,236,729
  Under $2.0 million                                                                         545       103,391          398      399,180         171        49,883
  $2.0 million < $3.5 million                                                              7,630     3,101,559        5,188    8,747,271       3,138     2,043,708
  $3.5 million < $5.0 million                                                              2,362     1,377,229        1,582    4,052,721       1,609     2,456,199
  $5.0 million < $10.0 million                                                             1,997     1,892,775        1,452    6,110,489       1,626     5,353,369
  $10.0 million < $20.0 million                                                              604     1,013,593          475    4,222,367         580     4,967,301
  $20.0 million or more                                                                      316     1,457,996          254    7,035,899         322    11,366,269
NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.
d = Data were deleted to prevent disclosure of individual taxpayer data. However,
the data are included in the appropriate totals.
[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a

decedent's death. So, in 2008, most returns were filed for deaths that occurred in 2007,
for which the filing threshold was $2.0 million. Because of filing extensions, however, some returns were
filed in 2008 for deaths that occurred prior to 2007, for which filing thresholds may have been lower.
Source: IRS, Statistics of Income Division, October 2009.

								
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