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| Estate and Gift Tax Schedule | ||||
| Taxable Income | Base tax* | Marginal tax rate (tax on next dollar) |
||
| $ | 0 | $ | 0 | 18% |
| $ | 10,000 | $ | 1,800 | 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% |
| * Tax before applying credit | ||||
| Source: U.S. Internal Revenue Code | ||||