2013 Federal Estate Tax Levels
At death, a surviving spouse’s estate will owe estate taxes on the net value that exceeds the annual exemption:
| Year | Exempt from Tax | Estate-Tax Rate |
|---|---|---|
| 2013 |
$5,250,000 for person with portability | Top rate of 40% |
At death, a surviving spouse’s estate will owe estate taxes on the net value that exceeds the annual exemption:
| Year | Exempt from Tax | Estate-Tax Rate |
|---|---|---|
| 2013 |
$5,250,000 for person with portability | Top rate of 40% |