Share of farm estates required to file a tax return and pay estate
taxes, by farm type, 2011

Percent

Bar chart with 4 groups with 2 items per group.

Group 1, Rural residence.
Item 1, Tax returns 0.4%.
Item 2, Pay Estate taxes 0.3%.
Group 2, Intermediate.
Item 1, Tax returns 1.3%.
Item 2, Pay Estate taxes 0.4%.
Group 3, Commercial.
Item 1, Tax returns 11.3%.
Item 2, Pay Estate taxes 4.2%.
Group 4, All farms.
Item 1, Tax returns 1.2%.
Item 2, Pay Estate taxes 0.5%.

11.3%
4.2%
1.3%
1.2%
0.5%
0.4%
0.4%
0.3%
(n=29.674)
(n=9.705)
(n=41.688)
(n=2.309)
Source: USDA Economic Research Service estimates based on 2009 ARS data. Note: Number of estates in parentheses