Estate Tax

  1.  Estate Tax, Filing Year 2018

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Three statistical tables containing estate tax return data for Filing Year 2018 are now available on SOI’s Tax Stats Web page. Due to the relatively long filing period, estate tax returns filed in a single calendar year may be for decedents who died in several different years. Table 1 contains data from estate tax returns filed in 2018, by tax status and size of gross estate. Table 2 includes data from estate tax returns filed in 2018, by State of residence. Table 3 includes data from estate tax returns filed in 2018 by gross charitable bequests and State of residence.

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  2.  Effect of IRC Section 965 Transition Tax on Domestic Corporations, Tax Year 2017

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Information on the overall effect of amended IRC section 965 on U.S. corporations is now available on SOI’s Tax Stats Web page. Data on the transition tax, from the inclusion of accumulated foreign earnings and profits from specified foreign corporations in taxable income per amended section 965, were compiled from Forms 1120, 1120-L, and 1120-PC filed by U.S. corporations.

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