Unified Credit

A credit covering gifts and estates that is equivalent to an exemption. This exemption is now subject to indexing for deaths occurring in various years:

  • 2001 675,000
  • 2002 1,000,000
  • 2003 1,000,000
  • 2004 1,500,000
  • 2005 1,500,000
  • 2006 2,000,000
  • 2007 2,000,000
  • 2008 2,000,000
  • 2009 3,500,000
  • 2010 Repealed
  • 2011 5,000,000
  • 2012 5,120,000
  • 2013 5,250,000
  • 2014 5,340,000
  • 2015 5,430,000
  • 2016 5,450,000
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