Peter ann

Real Estate Tax Information — Online Resources

 

IRA Contribution Limits

Year Regular Catch-Up (over age 50) Total
2015 $5,500 $1,000 $6,500
2014 $5,500 $1,000 $6,500
2013 $5,500 $1,000 $6,500
2012 $5,000 $1,000 $6,000
2011 $5,000 $1,000 $6,000
2010 $5,000 $1,000 $6,000
2009 $5,000 $1,000 $6,000
2008 $5,000 $1,000 $6,000
2007 $4,000 $1,000 $5,000
2006 $4,000 $1,000 $5,000
2005 $4,000 $500 $4,500
2004 $3,000 $500 $3,500
2003 $3,000 $500 $3,500
2002 $3,000 $500 $3,500
2001 $2,000 N/A $2,000
2000 $2,000 N/A $2,000
1999 $2,000 N/A $2,000
1998 $2,000 N/A $2,000
1997 $2,000 N/A $2,000
1996 $2,000 N/A $2,000
1995 $2,000 N/A $2,000
1994 $2,000 N/A $2,000
1993 $2,000 N/A $2,000
1992 $2,000 N/A $2,000
1991 $2,000 N/A $2,000
1990 $2,000 N/A $2,000
1989 $2,000 N/A $2,000
1988 $2,000 N/A $2,000
1987 $2,000 N/A $2,000
1986 $2,000 N/A $2,000
1985 $2,000 N/A $2,000
1984 $2,000 N/A $2,000
1983 $2,000 N/A $2,000
1982 $2,000 N/A $2,000
1981 $2,000 N/A $2,000
1980 $1,500 N/A $1,500
1979 $1,500 N/A $1,500
1978 $1,500 N/A $1,500
1977 $1,500 N/A $1,500
1976 $1,500 N/A $1,500
1975 $1,500 N/A $1,500
1974 $1,500 N/A $1,500

 

401(k) Elective Deferral Limits

Year Regular Catch-Up (over age 50) Total
2015 $18,000 $6,000 $23,000
2014 $17,500 $5,500 $23,000
2013 $17,500 $5,500 $23,000
2012 $17,000 $5,500 $22,500
2011 $16,500 $5,500 $22,000
2010 $16,500 $5,500 $22,000
2009 $16,500 $5,500 $22,000
2008 $15,500 $5,000 $20,500
2007 $15,500 $5,000 $20,500
2006 $15,000 $5,000 $20,000
2005 $14,000 $4,000 $18,000
2004 $13,000 $3,000 $16,000
2003 $12,000 $2,000 $14,000
2002 $11,000 $1,000 $12,000
2001 $10,500 N/A $10,500
2000 $10,500 N/A $10,500
1999 $10,000 N/A $10,000
1998 $10,000 N/A $10,000
1997 $9,500 N/A $9,500
1996 $9,500 N/A $9,500

 

Gift Tax Annual Exclusion Amount

Year Amount
2015 $14,000
2014 $14,000
2013 $14,000
2012 $13,000
2011 $13,000
2010 $13,000
2009 $13,000
2008 $12,000
2007 $12,000
2006 $12,000
2005 $11,000
2004 $11,000
2003 $11,000
2002 $11,000
2001 $10,000
2000 $10,000
1999 $10,000
1998 $10,000
1997 $10,000

 

Estate Tax Exemptions and Rates

Year Estate tax exemption Top Estate Tax Rate
2015 $5,430,000 40%
2014 $5,340,000 40%
2013 $5,250,000 40%
2012 $5,120,000 35%
2011 $5,000,000 35%
*2010 $5,000,000 or $0 35% or 0%
2009 $3,500,000 45%
2008 $2,000,000 45%
2007 $2,000,000 45%
2006 $2,000,000 46%
2005 $1,500,000 47%
2004 $1,500,000 48%
2003 $1,000,000 49%
2002 $1,000,000 50%
2001 $675,000 55%
2000 $675,000 55%
1999 $650,000 55%
1998 $625,000 55%
1997 $600,000 55%


*The heirs of decedents who die in 2010 will have the choice to use $5,000,000 estate exemption/35% estate tax rate or $0 estate tax exemption/0% estate tax rate coupled with use of the modified carryover basis rules.

 

Interest Rates for Late Payment

From To Interest Rate
10/1/2011 3/31/2015 3%
4/1/2011 9/30/2011 4%
1/1/2011 3/31/2011 3%
1/1/2010 12/31/2010 4%
4/1/2009 12/31/2009 4%
1/1/2009 3/31/2009 5%
10/1/2008 12/31/2008 6%
7/1/2008 9/30/2008 5%
4/1/2008 6/30/2008 6%
1/1/2008 3/31/2008 7%
7/1/2006 12/31/2007 8%
10/1/2005 6/30/2006 7%
4/1/2005 9/30/2005 6%
10/1/2004 3/31/2005 5%
7/1/2004 9/30/2004 4%
4/1/2004 6/30/2004 5%
10/1/2003 3/31/2004 4%
1/1/2003 9/30/2003 5%
1/1/2002 12/31/2002 6%
7/1/2001 12/31/2001 7%
4/1/2001 6/30/2001 8%
4/1/2000 3/31/2000 9%
4/1/1999 3/31/2000 8%
1/1/1999 3/31/1999 7%
4/1/1998 12/31/1998 8%
7/1/1996 3/31/1998 9%
4/1/1996 6/30/1996 8%
7/1/1995 3/31/1996 9%
4/1/1995 6/30/1995 10%
10/1/1994 3/31/1995 9%
7/1/1994 9/30/1994 8%
10/1/1992 6/30/1994 7%
4/1/1992 9/30/1992 8%
1/1/1992 3/31/1992 9%
4/1/1991 12/31/1991 10%

 

2015 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,500 $0 15% $0
$2,500 $5,900 $375.00 25% $2,500
$5,900 $9,050 $1,225.00 28% $5,900
$9,050 $12,300 $2,107.00 33% $9,050
$12,300 ... $3,179.50 39.6% $12,300

2014 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,500 $0 15% $0
$2,500 $5,800 $375.00 25% $2,500
$5,800 $8,900 $1,200.00 28% $5,800
$8,900 $12,150 $2,068.00 33% $8,900
$12,150 ... $3,140.50 39.6% $12,150

2013 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,450 $0 15% $0
$2,450 $5,700 $367.50 25% $2,450
$5,700 $8,750 $1,180.00 28% $5,700
$8,750 $11,950 $2,034.00 33% $8,750
$11,950 ... $3,090.000 39.6% $11,950

2012 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,400 $0 15% $0
$2,401 $5,600 $360.00 25% $2,400
$5,601 $8,500 $1,160.00 28% $5,600
$8,501 $11,650 $1,972.00 33% $8,500
$11,651 ... $3,011.50 35% $11,650

 

2011 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,300 $0 15% $0
$2,301 $5,450 $345.00 25% $2,300
$5,451 $8,300 $1,132.50 28% $5,450
$8,301 $11,350 $1,930.50 33% $8,300
$11,351 ... $2,937.00 35% $11,350

 

2010 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,300 $0 15% $0
$2,301 $5,350 $345.00 25% $2,300
$5,351 $8,200 $1,107.50 28% $5,350
$8,201 $11,200 $1,905.50 33% $8,200
$11,201 ... $2,895.50 35% $11,200

 

2009 Estates and Trusts

If taxable income is between pay + of the amount over
$0 $2,300 $0 15% $0
$2,301 $5,350 $345.00 25% $2,300
$5,351 $8,200 $1,107.50 28% $5,350
$8,201 $11,150 $1,905.50 33% $8,200
$11,151 ... $2,879.00 35% $11,150