Appendix 1: Number and Percentage of Estates Owing Federal Estate Taxes 2009, 2011, 2013, Estimated 2018 by State

	2009	2011	2013	2018	2009	2011	2016	2018
	# of Estates Owing Federal Estate Tax				% of Total Estates Owing Federal Estate Tax
United States	5,668	4,415	4,699	1,800	0.23%	0.17%	0.18%	0.06%
Alabama	37	49	62	18	0.08%	0.10%	0.12%	0.03%
Alaska	*	5	*	2	*	0.13%	*	0.04%
Arizona	45	87	75	25	0.10%	0.18%	0.15%	0.04%
Arkansas	16	11	21	6	0.06%	0.04%	0.07%	0.02%
California	1,049	840	939	344	0.45%	0.35%	0.38%	0.13%
Colorado	136	58	44	29	0.43%	0.18%	0.12%	0.07%
Connecticut	121	72	100	36	0.42%	0.25%	0.33%	0.12%
Delaware	10	16	*	5	0.13%	0.20%	*	0.05%
District of Columbia	26	33	17	9	0.56%	0.71%	0.36%	0.18%
Florida	719	504	537	214	0.41%	0.28%	0.29%	0.10%
Georgia	122	81	77	34	0.17%	0.11%	0.10%	0.04%
Hawaii	36	19	21	9	0.37%	0.18%	0.20%	0.08%
Idaho	12	10	*	4	0.10%	0.08%	*	0.03%
Illinois	181	227	199	74	0.18%	0.22%	0.19%	0.07%
Indiana	33	51	65	18	0.06%	0.09%	0.11%	0.03%
Iowa	22	32	38	11	0.08%	0.11%	0.13%	0.04%
Kansas	41	36	42	14	0.17%	0.14%	0.16%	0.05%
Kentucky	57	41	29	15	0.14%	0.09%	0.06%	0.03%
Louisiana	54	43	46	17	0.13%	0.10%	0.10%	0.04%
Maine	11	17	16	5	0.09%	0.13%	0.12%	0.04%
Maryland	91	68	65	27	0.21%	0.15%	0.14%	0.05%
Massachusetts	108	110	99	39	0.21%	0.21%	0.18%	0.07%
Michigan	138	82	102	39	0.16%	0.09%	0.11%	0.04%
Minnesota	79	46	77	25	0.20%	0.11%	0.19%	0.06%
Mississippi	19	36	*	10	0.07%	0.12%	*	0.03%
Missouri	89	101	46	29	0.16%	0.18%	0.08%	0.05%
Montana	31	10	*	7	0.35%	0.11%	*	0.07%
Nebraska	78	23	35	17	0.51%	0.15%	0.22%	0.10%
Nevada	41	32	39	14	0.21%	0.15%	0.18%	0.05%
New Hampshire	35	30	22	11	0.34%	0.28%	0.19%	0.08%
New Jersey	193	114	125	53	0.28%	0.16%	0.18%	0.07%
New Mexico	17	16	24	7	0.11%	0.10%	0.14%	0.04%
New York	605	329	430	166	0.41%	0.22%	0.29%	0.11%
North Carolina	93	103	94	35	0.12%	0.13%	0.11%	0.04%
North Dakota	*	11	*	4	*	0.18%	*	0.06%
Ohio	132	115	115	44	0.12%	0.10%	0.10%	0.04%
Oklahoma	82	59	31	21	0.22%	0.16%	0.08%	0.05%
Oregon	81	48	38	20	0.25%	0.15%	0.11%	0.05%
Pennsylvania	149	138	140	52	0.12%	0.11%	0.11%	0.04%
Rhode Island	15	20	28	8	0.16%	0.21%	0.29%	0.08%
South Carolina	80	47	32	19	0.19%	0.11%	0.07%	0.04%
South Dakota	40	29	32	12	0.56%	0.40%	0.43%	0.15%
Tennessee	39	47	54	17	0.07%	0.08%	0.08%	0.02%
Texas	371	267	362	122	0.22%	0.15%	0.20%	0.06%
Utah	18	20	22	7	0.12%	0.13%	0.13%	0.04%
Vermont	10	9	*	3	0.19%	0.16%	*	0.06%
Virginia	126	119	126	45	0.21%	0.19%	0.20%	0.07%
Washington	83	72	64	27	0.17%	0.14%	0.12%	0.05%
West Virginia	8	10	*	3	0.04%	0.05%	*	0.01%
Wisconsin	47	46	58	18	0.10%	0.10%	0.12%	0.03%
Wyoming	14	6	*	4	0.32%	0.13%	*	0.08%