YoungAssociates

2013 Tax Rates for Estates & Trusts

If taxable income is over but not over the tax is
$0 $2,400 15%
$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
$11,650 no 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.