In 2018, not only were Estate & Trust tax rates lowered, the number of tax brackets were reduced from 5 to 4.
2018 Tax Rates for Estates and Trusts
If Taxable Income Is:
Over But Not Over The Tax Is:
$0 $2,550 10% of the taxable income
$2,550 $9,150 $255.00 plus 24% of the excess over $2,550
$9,150 $12,500 $1,839.00 plus 35% of the excess over $9,150
$12,500 — $3,011.50 plus 37% of the excess over $12,500
2017 Tax Rates for Estates and Trusts
If Taxable Income Is:
Over But Not Over The Tax Is:
$0 $2,550 15% of the taxable income
$2,550 $6,000 $382.50 plus 25% of the excess over $2,550
$6,000 $9,150 $1,245.00 plus 28% of the excess over $6,000
$9,150 $12,500 $2,127.00 plus 33% of the excess over $9,150
$12,500 — $3,232.50 plus 39.6% of the excess over $12,500
