APPENDIX 2:
EXHIBITS
Unified Gift and Estate Tax Rates
| Amount Subject to
Tax ($) less |
Amount of tax
($)
18% of amount transferred |
Rate on Excess |
| 11,000 |
1,980 |
20 |
| 20,000 |
3,800 |
22 |
| 40.000 |
8,200 |
24 |
| 60,000 |
13,000 |
26 |
| 80,000 |
18,200 |
28 |
| 100,000 |
23,800 |
30 |
| 150,000 |
38,800 |
32 |
| 250,000 |
70,800 |
34 |
| 500,000 |
155,800 |
37 |
| 750,000 |
248,300 |
39 |
| 1,000,000 |
345,800 |
41 |
| 1,250,000 |
448,300 |
43 |
| 1,500,000 |
555,800 |
45 |
| 2,000,000 |
780,800 |
46 |
Subject to unified tax credit per table
below to U.S. citizens and residents. Generation-skipping
taxes may also apply.
Unified Credit
2006-2008 $780,800
2009 $1,525,800
2006 Federal Tax Rate Tables
Schedule X — Single
If taxable income
is over– |
But not
over– |
The tax is: |
| $0 |
$7,500 |
10% of the amount over $0 |
| $7,550 |
$30,650 |
$755 plus 15% of the amount over 7,550 |
| $30,650 |
$74,200 |
$4,220.00 plus 25% of the amount over 30,650 |
| $74,200 |
$154,800 |
$15,107.50 plus 28% of the amount over 74,200 |
| $154,800 |
$336,550 |
$37,675.50 plus 33% of the amount over 154,800 |
| $336,550 |
no limit |
$97,653.00 plus 35% of the amount over 336,550 |
Schedule Y-1 — Married Filing
Jointly or Qualifying Widow(er)
If taxable income
is over– |
But not
over– |
The tax is: |
| $0 |
$15,100 |
10% of the amount over $0 |
| $15,100 |
$61,300 |
$1,510.00 plus 15% of the amount over 15,100 |
| $61,300 |
$123,700 |
$8,440.00 plus 25% of the amount over 61,300 |
| $123,700 |
$188,450 |
$24,040.00 plus 28% of the amount over 123,700 |
| $188,450 |
$336,550 |
$42,170.00 plus 33% of the amount over 188,450 |
| $336,550 |
no limit |
$91,043.00 plus 35% of the amount over 336,550 |
Schedule Y-2 — Married Filing
Separately
If taxable income
is over– |
But not
over– |
The tax is: |
| $0 |
$7,500 |
10% of the amount over $0 |
| $7,550 |
$30,650 |
$755 plus 15% of the amount over 7,550 |
| $30,650 |
$61,850 |
$4,220.00 plus 25% of the amount over 30,650 |
| $61,850 |
$94,225 |
$12,020.00 plus 28% of the amount over 61,850 |
| $94,225 |
$168,275 |
$21,085.00 plus 33% of the amount over 94,225 |
| $168,275 |
no limit |
$45,521.50 plus 35% of the amount over 168.275 |
Schedule Z — Head of Household
If taxable income
is over– |
But not
over– |
The tax is: |
| $0 |
$10,750 |
10% of the amount over $0 |
| $10,750 |
$41,050 |
$1,075.00 plus 15% of the amount over 10,750 |
| $41,050 |
$106,000 |
$5,620.00 plus 25% of the amount over 41,050 |
| $106,000 |
$171,650 |
$21,857.50 plus 28% of the amount over 106,000 |
| $171,650 |
$336,550 |
$40,239.50 plus 33% of the amount over 171,650 |
| $336,550 |
no limit |
$94,656.50 plus 35% of the amount over 336,550 |
|
