Part I - Tables
0223 Publ 904 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Table A - Unified Rate Schedule: Table A shows the Unified Rate Schedule used to calculate both the estate tax and the gift tax for transfers after 2012.
NOTE: This table is subject to change. Please consult the instructions for the Form 706 and Form 709 for the correct rates.
Table A Unifed Rate Schedule
| Column A Taxable amount over |
Column B Taxable amount not over |
Column C Taxable amount in Column A |
Column D Rate of tax on excess over amount in Column A |
Column E Subtractive Term for Alternate Method |
|---|---|---|---|---|
| $0 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 $10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 --- $0 1,800 3,800 8,200 13,000 18,200 23,800 38,800 70,800 155,800 248,300 345,800 18% 20% 22% 24% 26% 28% 30% 32% 34% 37% 39% 40% $0 200 600 1,400 2,600 4,200 6,200 9,200 14,200 29,200 44,200 54,200 |
Table B – Basic Exclusion Amount and Applicable Credit Amount: Table B shows the basic exclusion amount and the applicable credit amount, formerly known as the unified credit, which is allowed against estate and gift taxes for transfers after December 31, 2012, and before January 1, 2024. The amount of the credit depends on the year in which the transfer is made. The credit is reduced by 20% of the specific (lifetime) exemption allowed for any gifts made by the donor after September 8, 1976, and before January 1, 1977. In addition, the credit for gift tax purposes is reduced by any credit amount that was allowable in a prior period. The credit amount is limited to the amount of the gross estate tax or gross gift tax liability.
Estate and Gift Tax Interrelated Computations
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Table B
| Year | Basic Exclusion Amount |
Applicable Credit Amount |
|---|---|---|
| 2013 $5,250,000 $2,045,800 2014 5,340,000 2,081,800 2015 5,430,000 2,117,800 2016 5,450,000 2,125,800 2017 5,490,000 2,141,800 2018 11,180,000 4,417,800 2019 11,400,000 4,505,800 2020 11,580,000 4,577,800 2021 11,700,000 4,625,800 2022 12,060,000 4,769,800 2023 12,920,000 5,113,800 |
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