800-543-9103

Estate Planning Key Numbers 2017 and 2018

Home » Resource Center & Tools » Articles » Estate Planning Key Numbers 2017 and 2018
 

Estate Planning Key Numbers

You will find here some key numbers associated with estate planning, as well as the federal gift tax and estate tax rate schedules for 2017 and 2018.

2017 2018
Annual gift tax exclusion: $14,000 $15,000
Gift tax and estate tax applicable exclusion amount: $5,490,0001 + DSUEA2 $11,180,0001 + DSUEA2
Noncitizen spouse annual gift tax exclusion: $149,000 $152,000
Generation-skipping transfer (GST) tax exemption: $5,490,0003 $11,180,0003
GST tax rate 40% 40%
Special use valuation limit (qualified real property in decedent's gross estate): $1,120,000 $1,140,000

1 The basic exclusion amount.
2 Deceased spousal unused exclusion amount (for 2011 and later years)
3 The GST tax exemption is not portable.

2017 and 2018 Gift Tax and Estate Tax Rate Schedule
Taxable Gift/Estate Tentative Tax Equals Plus Of Amount Over
0 - $10,000 $0 18% $0
$10,000 - $20,000 $1,800 20% $10,000
$20,000 - $40,000 $3,800 22% $20,000
$40,000 - $60,000 $8,200 24% $40,000
$60,000 - $80,000 $13,000 26% $60,000
$80,000 - $100,000 $18,200 28% $80,000
$100,000 - $150,000 $23,800 30% $100,000
$150,000 - $250,000 $38,800 32% $150,000
$250,000 - $500,000 $70,800 34% $250,000
$500,000 - $750,000 $155,800 37% $500,000
$750,000 - $1,000,000 $248,300 39% $750,000
$1,000,000 + $345,800 40% $1,000,000
Credit shelter amount:
$5,490,000 in 2017, $11,180,000 in 2018
Unified credit amount:
$2,141,800 in 2017, $4,417,800 in 2018
IMPORTANT DISCLOSURES

Broadridge Investor Communication Solutions, Inc. does not provide investment, tax, or legal advice. The information presented here is not specific to any individual's personal circumstances.

To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Each taxpayer should seek independent advice from a tax professional based on his or her individual circumstances.

These materials are provided for general information and educational purposes based upon publicly available information from sources believed to be reliable—we cannot assure the accuracy or completeness of these materials. The information in these materials may change at any time and without notice.

Registered Representative of and Securities Offered Through Capital Synergy Partners, Member FINRA / SIPC 4400 MacArthur Blvd. Suite 230 Newport Beach, CA 92660 949-442-7413 Stephen Clifford, The Winfield Group, LLC and Capital Synergy Partners are unaffiliated entities.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2018.

Registered Representative of and Securities Offered Through Capital Synergy Partners, Member FINRA / SIPC
4400 MacArthur Blvd. Suite 230 Newport Beach, CA 92660 949-442-7413
Stephen Clifford, The Winfield Group, LLC and Capital Synergy Partners are unaffiliated entities.

http://www.finra.org/investors
http://www.sipc.org/

© copyright 2010-2017 The Winfield Group, LLC | All Rights Reserved.