Trust Tax Rates - 2018 Trust and Estate Income Tax Rates

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IRS 2018 Tax Rates for Estates and Trusts

These tax tables are designed for trusts and estates filing a 2018 income tax return. Like the other income tax rates, the trust and estate income tax rates differ dramatically from year to year.

These tables are effective January 1, 2018, and do not take into account any credits that may apply to trusts and estates.

Single

Joint Married

Married Filing Separate

Head of Household

Trusts

If Taxable Income Is...		Then Estimated Taxes Are...
Between	But Not Over	Base Tax	+ Rate	Of the Amount Over
$0	$2,550	$0	10%	$0
$2,550	$9,150	$255.00	24%	$2,550
$9,150	$12,500	$1,839.00	35%	$9,150
$12,500	- - - - -	$3,011.50	37%	$12,500
Example #1 The Estate of Wally Wakinda had TAXABLE INCOME of $20,000. The Wakinda income falls between:
Between	But Not Over	Base Tax	+ Rate	Of the Amount Over
$12,500	- - - - -	$3,011.50	37%	$12,500

The Estate of Wally Wakinda's Estimated Taxes

	= Base Tax + (Rate x Amount Over)
	= $3,011.50 + [.37 x ($20,000 - $12,500)]
	= $3,011.50 + (.37 x $7,500)
	= $3,011.50 + $2,775.00
	= $5,786.50

Before he passed away, Wally filed his income taxes as a single individual. If Wally were still alive in 2018 and filing his taxes, his 2018 tax bill would have only been $2,209.50 (using the 2018 income tax rate table for single individuals). Because of the higher tax rates for estates, his estate paid $3,577.00 more in income taxes.

Example #2

Mickey and Marcie Milligan own an irrevocable trust that generated 2018 TAXABLE INCOME of $90,000. The Milligan trust income falls between:

Between

But Not Over

Base Tax

+ Rate

Of the Amount Over

$12,500

- - - - -

$3,011.50

37%

$12,500

The Milligan Irrevocable Trust's Estimated Taxes

	= Base Tax + (Rate x Amount Over)
	= $3,011.50 + [.37 x ($90,000 - $12,500)]
	= $3,011.50 + (.37 x $77,500)
	= $3,011.50 + $28,675.00
	= $31,686.50

These sample equations do not reflect standard deductions, mortgage deductions, or any other credits that may decrease your estimated taxable income. Use only for 2018 income taxes. The names mentioned in these samples are fictitious and not based on any individual. For illustrative and planning purposes only. For more information, or to review the official tax tables, please download Instructions for Form 1040.

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