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Income Tax Rates for Estates and Trusts 2007 Federal Estate and Trust Tax Rates If taxable income is: The tax is: Not over $2,150 15% of the taxable income Over $2,150 but not over $5,000 $322.50 plus 25% of the excess over $2,150 Over $5,000 but not over $7,650 $1,035.00 plus 28% of the excess over $5,000 Over $7,650 but not over $10,450 $1,777.00 plus 33% of the excess over $7,650 Over $10,450 $2,701.00 plus 35% of the excess over $10,450 2007 Federal Tax Rates for Estates and Trusts
The 2007 federal estate and trust tax rates are as follows. Increased Estate Tax Applicable Exclusion Amount
An estate tax return for a U.S. citizen or resident needs to be filed only if the gross estate exceeds the applicable exclusion amount, listed below. Applicable Exclusion Amounts Year Exclusion Amount 2007 and 2008 $2,000,000 2009 $3,500,000