Pie chart with 3 items.
Need to file estate-tax return, do owe taxes 0.8%
Need to file estate-tax return, but owe no taxes 2.2%
Not required to file estate-tax return 97.0%
Note: If an estate has a value greater than the exemption amount ($5.43 million in 2015), it must file a return. The estimate for estates needing to file estate-tax returns assumes that the exemption amount from a former spouse is not available (no exemption portability). F=forecast based on 2014 data. Source: USDA, Economic Research Service using data from USDA's Agricultural Resource Management Survey, 2014.