2018 Federal Income Tax Rates: Estates and Trusts

$1 - $2,54910%
$2,550 - $9,149$255 plus 24% of the excess over $2,550
$9,150 - $12,499$1,839 plus 35% of the excess over $9,150
> $12,500$3,011.50 plus 37% of the excess over $12,500

These numbers will be adjusted annually for inflation based on the chained consumer price index (C-CPI-U).

For more on the Tax Cuts and Jobs Act, click here.

Source: Joint Explanatory Statement of the Committee of Conference, p. 13 (pdf)

Posted by Joel D. Roettger, JD, LLM, EPLS

 

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