Federal Trust and Estate Tax Rates For 2011 & 2012

2011

If Taxable Income Is:	The Tax Is:
Not over $2,300	15% of taxable income
Over $2,300 but not over $5,350	$345.00 plus 25% of the excess over $2,300
Over $5,350 but not over $8,200	$1,107.50 plus 28% of the excess over $5,350
Over $8,200 but not over $11,200	$1,905.50 plus 33% of the excess over $8,200
Over $11,200	$2,895.50 plus 35% of the excess over $11,200

2012

If Taxable Income Is:	The Tax Is:
Not over $2,400	15% of taxable income
Over $2,400 but not over $5,600	$360.00 plus 25% of the excess over $2,400
Over $5,600 but not over $8,500	$1,160.00 plus 28% of the excess over $5,600
Over $8,500 but not over $11,650	$1,972.00 plus 33% of the excess over $8,500
Over $11,650	$3,011.50 plus 35% of the excess over $11,650