Appendix 1: Number and Percentage of Estates Owing Federal Estate Taxes 

2009, 2011, 2013, Estimated 2018 by State

Table: Source: Internal Revenue Service, SOI Tax Stats - Estate Tax Year of Death Tables, October 2018. https://www.irs.gov/statistics/soi-tax-stats-estate-tax-year-of-death-tables; Data on deaths in each state is from the Center for Disease Control. https://www.cdc.gov/nchs/products/nvsr.htm; To estimate the deaths in 2018 we start with 2016 national and state-by-state estimates and then grow these numbers by two years based on the average yearly increase in deaths from 2012-2016. 2018 Taxable Estimate from Joint Committee on Taxation memo "Estate Tax Returns Filed and Taxable Estate Tax Returns Filed by Year of Death." State estimates used average allocation of estate in 2009, 2011, and 2013. Created with Datawrapper