The share of farm estates required to file a return and pay Federal estate tax, 2001-13F
Percent
$ billion

Line graph with 2 lines and 13 points per line.

Line 1, Returns filed, no taxes (%, left axis).
Point 1, 2001 is 16.9.
Point 2, 02 is 10.3.
Point 3, 03 is 10.4.
Point 4, 04 is 8.
Point 5, 05 is 10.3.
Point 6, 06 is 6.25.
Point 7, 07 is 6.47.
Point 8, 08 is 8.37.
Point 9, 09 is 2.9.
Point 10, 2010 is 0.
Point 11, 11 is 1.24.
Point 12, 12F is 1.92.
Point 13, 13F is 2.13.
Line 2, Taxable estates (%, left axis).
Point 1, 2001 is 3.98.
Point 2, 02 is 3.55.
Point 3, 03 is 3.57.
Point 4, 04 is 3.29.
Point 5, 05 is 3.54.
Point 6, 06 is 2.49.
Point 7, 07 is 2.86.
Point 8, 08 is 3.88.
Point 9, 09 is 1.62.
Point 10, 2010 is 0.
Point 11, 11 is 0.5.
Point 12, 12F is 0.603.
Point 13, 13F is 0.59.

Area chart with 13 items.

Item 1, 0.818.
Item 2, 0.752.
Item 3, 0.923.
Item 4, 0.907.
Item 5, 1.11.
Item 6, 0.965.
Item 7, 1.108.
Item 8, 1.1458.
Item 9, 0.683.
Item 10, 0.
Item 11, 0.27.
Item 12, 0.448.
Item 13, 0.507.

Note: The Federal estate tax was repealed in 2010, but reinstated for 2011 and years thereafter. If an estate has a value greater than the exemption amount (in 2013, $5.25 million for individuals; $10.5 million for a married couple), it must file a return. F=forecast based on 2011 data. Source: USDA, Economic Research Service using data from USDA's Agricultural Resource Management Survey, 2000-11.