United States Capitol

Planned Giving Taxes

2013 Tax Rates for Estates & Trusts

If taxable income is overbut not overthe tax is
$2,400$5,600$360 plus 25% of the amount over $2,400
$5,600$8,500$1,160 plus 28% of the amount over $5,600
$8,500$11,650$1,972 plus 33% of the amount over $8,500
$11,650no limit$3,011.50 plus 35% of the amount over $11,650
In 2013, the District of Columbia and the following states impose a separate state estate or inheritance tax: Connecticut, Delaware (phase out 7/1/2013), Hawaii, Illinois, Indiana (phase out 1/1/2022) Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, North Carolina, Oregon, Rhode Island, Tennessee (phase out 1/1/2016), Vermont, and Washington.