Distribution of family farm operator estates, returns, and taxes across farm types, 2013F
Percent

Bar chart with 3 groups with 4 items per group.

Group 1, Retirement and off-farm occupation (with GCFI under $350,000).
Item 1, Estates 61.2.
Item 2, Tax returns 29.8.
Item 3, Estates with tax 14.5.
Item 4, Estate taxes 12.3.
Group 2, Farming occupation (with GCFI under $350,000).
Item 1, Estates 33.7.
Item 2, Tax returns 22.8.
Item 3, Estates with tax 21.2.
Item 4, Estate taxes 15.1.
Group 3, Midsize and large-scale (GCFI $350,000 or more).
Item 1, Estates 5.1.
Item 2, Tax returns 47.4.
Item 3, Estates with tax 63.9.
Item 4, Estate taxes 72.7.

Note: If an estate has a value greater than the exemption amount (in 2013, $5.25 million for individuals; $10.5 million for a married couple), it must file a return. F = Forecast based on 2011 data. GCFI = Gross cash farm income. Nonfamily farms are not included in this analysis. Source: USDA, Economic Research Service using data from USDA's 2011 Agricultural Resource Management Survey.