Filed return, owed no taxes 1.9%
Return with taxes 0.8%
Did not file a return 97.3%
Note: If an estate has a value greater than the exemption amount ($5.34 million in 2014), it must file a return. F=forecast based on 2013 data. Source: USDA, Economic Research Service using data from USDA's 2013 Agricultural Resource Management Survey.