Estate tax returns by size of gross estate are estimates based on IRS public use Federal and State estate tax data, including "Estate Tax Returns Filed in 1999" and "Estate Taxes by State of Residence of Decedent, 1999."

State	Estates Larger than $3.5m in 2009	Returns as a Percent of Decedents	Average Taxable Estate (In $millions)
United States	5,854	0.25%	$ 17.1
Alabama	49	0.11%	$ 18.2
Alaska	6	0.22%	$ 14.7
Arizona	113	0.30%	$ 14.3
Arkansas	22	0.08%	$ 22.6
California	880	0.39%	$ 16.6
Colorado	70	0.26%	$ 16.4
Connecticut	116	0.39%	$ 17.1
Delaware	25	0.38%	$ 12.7
Florida	574	0.36%	$ 18.8
Georgia	98	0.16%	$ 28.3
Hawaii	19	0.23%	$ 26.5
Idaho	17	0.19%	$ 14.0
Illinois	322	0.31%	$ 14.5
Indiana	94	0.18%	$ 15.0
Iowa	76	0.27%	$ 13.9
Kansas	58	0.24%	$ 13.9
Kentucky	45	0.12%	$ 17.0
Louisiana	54	0.13%	$ 13.5
Maine	24	0.20%	$ 14.8
Maryland and DC	122	0.25%	$ 14.6
Massachusetts	175	0.32%	$ 15.8
Michigan	153	0.18%	$ 17.3
Minnesota	75	0.20%	$ 16.0
Mississippi	20	0.07%	$ 24.3
Missouri	129	0.23%	$ 13.7
Montana	25	0.31%	$ 12.4
Nebraska	57	0.37%	$ 17.9
Nevada	26	0.18%	$ 29.3
New Hampshire	22	0.23%	$ 23.8
New Jersey	232	0.33%	$ 17.0
New Mexico	22	0.16%	$ 18.6
New York	422	0.27%	$ 23.4
North Carolina	156	0.23%	$ 14.6
North Dakota	14	0.23%	$ 15.0
Ohio	257	0.24%	$ 18.1
Oklahoma	45	0.13%	$ 16.5
Oregon	65	0.22%	$ 14.7
Pennsylvania	258	0.20%	$ 16.7
Rhode Island	16	0.16%	$ 25.2
South Carolina	48	0.14%	$ 22.2
South Dakota	18	0.26%	$ 10.6
Tennessee	81	0.15%	$ 18.1
Texas	304	0.21%	$ 16.0
Utah	17	0.15%	$ 16.7
Vermont	21	0.42%	$ 11.7
Virginia	178	0.33%	$ 14.2
Washington	100	0.23%	$ 15.1
West Virginia	31	0.15%	$ 12.9
Wisconsin	93	0.20%	$ 14.7
Wyoming	12	0.31%	$ 14.2

Prepared by Judy Xanthopoulos, Ph.D., Quantria Strategies, LLC, 1825 I Street, NW Suite 400, Washington, DC 20006.

Methodology Note: Estimates of the numbers of estate tax returns are for illustrative purposes only. These estimates were prepared to demonstrate that the number of returns decreases as the exemption level (unified credit amount) increases.

These estimates are not intended for technical economic analysis, but merely for demonstrating the effects of present law estate tax provisions.

The limitations of such estimates reflect the uncertainty in projecting demographic trends and valuation of asset portfolios. In any given year, it is difficult to predict who may die or how many. Further, it is also difficult to project the value of a given estate and the composition of assets in the estate at the time of death.

However, while the methodology employed is simplistic, it does (1) reflect the available information, both current and historical trends; and (2) allow for detailed analysis that should not distort observed trends.

The SOI provides state-by-state data on estate tax returns filed for a given year on their website as well as the larger aggregate tables. The state data only provides the gross estate, state tax credits, and net estate tax (dollars and returns). The aggregate file provides the distributions by size of the estate.

The distribution of estates was analyzed using aggregate data files for the past eight years. The distributions remain stable in both the composition of assets by estate size as well as the distribution of estates within each category. It is assumed that, in general, over time, most states reflected the aggregate figures and these distributions were applied to the states figures.

Distributions of estates within each category rely on simple estimates of skew, based on mean values of the gross estate. As stated, these calculations represent only estimates of likely distributions and are not intended for quantitative research or other detailed analysis of estate tax returns.