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Individual Income Tax Planning  2019 Federal Income Tax Rate Schedules

 2018 Federal Income Tax Rate Schedules  Business Planning  Education Planning  

Protection Planning  Estate Planning  Government Benefits  Retirement Planning  Investment Planning

2019 Estate Planning Key Numbers

Key indexed figures20182019
Annual gift exclusion:$15,000$15,000
Gift and estate tax applicable exclusion amount:$11,180,000 + DSUEA1$11,400,000 + DSUEA1
Noncitizen spouse annual gift exclusion:$152,000$155,000
Generation-skipping transfer (GST) tax exemption:$11,180,0002$11,400,0002
Special use valuation limit (qualified real property in decedent's gross estate):$1,140,000$1,160,000

1 Basic exclusion amount plus deceased spousal unused exclusion amount (exclusion is portable for 2011 and later years)

2 The GST tax exemption is not portable

2018 and 2019 gift and estate tax rate schedule

Taxable EstateTentative Tax EqualsPlusOf Amount Over
0 - $10,000$018%$0
$10,000 - $20,000$1,80020%$10,000
$20,000 - $40,000$3,80022%$20,000
$40,000 - $60,000$8,20024%$40,000
$60,000 - $80,000$13,00026%$60,000
$80,000 - $100,000$18,20028%$80,000
$100,000 - $150,000$23,80030%$100,000
$150,000 - $250,000$38,80032%$150,000
$250,000 - $500,000$70,80034%$250,000
$500,000 - $750,000$155,80037%$500,000
$750,000 - $1,000,000$248,30039%$750,000
$1,000,000 +$345,80040%$1,000,000




Credit shelter amount $11,180,000 in 2018 and $11,400,000 in 2019Unified credit amount $4,417,800 in 2018 and $4,505,800 in 2019


Individual Income Tax Planning  2019 Federal Income Tax Rate Schedules

 2018 Federal Income Tax Rate Schedules  Business Planning  Education Planning  

Protection Planning  Estate Planning  Government Benefits  Retirement Planning  Investment Planning

This information was prepared by Broadridge Investor Communication Solutions, Inc. and has been made available for Voya Financial Advisors’ representatives for distribution to the public for educational information only. Broadridge Investor Communication Solutions, Inc. is not affiliated with nor controlled by Voya Financial Advisors. The opinions/views expressed within are that of Broadridge Investor Communication Solutions, Inc. and do not necessarily reflect those of Voya Financial Advisors or its representatives. In addition, they are not intended to provide specific advice or recommendations for any individual. Neither Voya Financial Advisors nor its representatives provide tax or legal advice. You should consult with your financial professional, attorney, accountant or tax advisor regarding your individual situation prior to making any investment decisions.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2019.