(Rev. September 2021) Future Developments
For decedents dying in 2021, the following amounts are applicable. • The basic exclusion amount is $11,700,000. • The ceiling on special-use valuation is $1,190,000. • The amount used in figuring the 2% portion of estate tax payable in installments is $1,590,000. • The basic credit amount is $4,625,800. The IRS will publish amounts for ...
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