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Warning Text %XTableStyleMedium9PivotStyleLight16`= 13es02st.xls  ;f^S AA@A@  gFState of residenceNumberAmountTotalAlabamaArizonaArkansas CaliforniaColorado ConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentucky LouisianaMaineMaryland MassachusettsMichigan Minnesota MississippiMissouriMontanaNebraskaNevada New Hampshire New Jersey New MexicoNew YorkNorth CarolinaOhioOklahomaOregon Pennsylvania Rhode IslandSouth Carolina South Dakota TennesseeTexasUtahVermontVirginia Washington West Virginia Wisconsind = Data were deleted to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.Net estate taxAlaskaWyoming North DakotaState death tax deductionAllowable deductionsGross estate for tax purposesOther areas [2][2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.7Scroll over selected items below for brief definitions.do* Estimates should be used with caution because of the small number of sample returns on which they were based.Y[All figures are estimates based on a sample--money amounts are in thousands of dollars.]}[1] Generally, an estate files a Federal estate tax return (Form 706) in the year after a decedent's death. So, in 2013, most returns were filed for deaths that occurred in 2012, for which the filing threshold was $5.12 million. Because of filing extensions, however, some returns were filed in 2013 for deaths that occurred prior to 2012, for which filing thresholds were lower. DTable 2. Estate Tax Returns Filed in 2013 [1], by State of ResidenceTSource: IRS, Statistics of Income Division, Estate Tax Returns Study, October 2014.WNOTE: Detail may not add to total due to taxpayer reporting discrepancies and rounding.Jf5 5g!6p66t/778p89PccB g2ɀ B]j vv  dMbP?_*+%&?'?(?)?M*\\dci0150bpsoi08\JimiLC odXXLetterDINU"(d dc<C(SMTJHP LaserJet 4250 PCL 6InputBinFORMSOURCERESDLLUniresDLLResolution600dpiFastResTrueOrientationPORTRAITHPOrientRotate180FalseDuplexNONEHPDuplicateJobNameOverrideSWFWHPDocUISUITruePaperSizeLETTERMediaTypeAUTOESPRITSupportedTrueCollateOFFOutputBinAutoStaplingNoneHPPaperSizeALMConstraintsENV_10EconomodeFalseTextAsBlackFalseHPEnableRAWSpoolingTrueTTAsBitmapsSettingTTModeOutlineRETChoiceTrueAlternateLetterHeadFalsePrintQualityGroupPQGroup_1HPDocPropResourceDatahpchl5r1.cabHPColorModeMONOCHROME_MODEHPContentOrientationHPContentOrientation_OptionHPPDLTypePDL_PCL6HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNTHPJobByJobOverrideJBJOHPPCL6PassThroughTrueHPSmartDuplexSinglePageJobTrueHPSmartDuplexOddPageJobTrueHPManualDuplexDialogItemsInstructionID_01_FACEDOWN-NOROTATEHPPaperSizeDuplexConstraintsA5HPMediaTypeDuplexConstraintsEXTRA_HEAVYHPManualFeedOrientationFACEDOWNHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPManualDuplexPageOrderEvenPagesFirstHPMapManualFeedToTray1FalseHPManualDuplexPageRotateDriverRotateHPCustomDUplexableRange5.83x8.27_8.5x14HPPrintOnBothSidesManuallyFalseHPStraightPaperPathFalsePSAlignmentFileHPCLS5r1HPSmartHub_OnlinediagnostictoolsTRUEHPSmartHub_SupportandtroubleshootingTRUEHPSmartHub_ProductmanualsTRUEHPSmartHub_CheckfordriverupdatesTRUEPSServices_DeviceandSuppliesStatusTRUEHPSmartHubInet_SID_263_BID_276_HID_265PSServicesOptionPrnStat_SID_242_BID_270_HID_15521HPNUseDiffFirstPageChoiceTRUEHPPageExceptionsFileHPCPE5r1HPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsLowEndHPPageExceptionsLowEndVerHPPageExceptionsCoverInsertionJRConstraintsJRCHDPartialJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffHPJobAccWoPinTrueHPConsumerCustomPaperHPCustomHPPreAnalysisTrueHPBornOnDateHPBODHPXMLFileUsedhpc42506.xmlHPLpiSelectionNoneIUPHxo0_V !~hqzՐz@Ynt*1ݖ v,O#WĴqa|9%R};vQQKB'IYiǺMSB>pMI8wqB?Xq": =-j@|z<2x">Tgn3riᷢiݓMr4G%fp0m~BZ;nq$-c3'!Nۄ~/F)J&$ޗM;3 1ZP}=L \4CvGbhmKڙhRbbbbbbbb g c;g c:g c9g c5dkehehehefh E E E E E E E UF6G?G@G@G@G@G@G@G @ I6J@J !J@JgLK@@KĈKO@VZ L6MV@NzZbMV@M*A[[\F@]8IA O6* ^*@^p A^*@^h0A[[ \? ]? O M `@M65YM `@M>g, [? [? \J@]@L@ O6 MR@M)MR@MA[[\:@] @ O6 M@M61M@Mn [8@[@\0@]^ O6 Mc@MgM c@M($AX@X@a@\V@]A O 6MPq@M MPq@M&W[@h@[0A\_@]A O 6^(@^@^(@^ @X@X@Y @Z@ O 6MO@Mp&AMO@MA[I@[@^@\C@]@1@ O 6M`@MHM`@M¡[c@[@\ȁ@]*g O Mg@MX{Mg@Mַ4 [? [?\T@]kA OMB@MAMB@M~A [? [?\6@]@@ P6M@@M"AM@@M@&@[[Y0@Z@ Q6M@MF%MM@M\[s@[ A\ h@]A Q6M@Z@M XM@Z@MP$A[R@[@\H@]8A Q6Mc@MMMc@Mp;A[.@[x@\J@]z@ QM@X@MF;GM@X@MFl$ [? [?\B@]@ Q6MS@M>yYMS@Mv,[1@[@\C@](A Q6M^@MJJM^@MYA[[\@R@]A Q*M@@M+!M@@MhA[2@[@ \? ]? Q6Mc@M&{Mc@M0A[W@[@\@P@]A Q6Mq@M-Mq@MZJ[d@[A\@^@].A QMg@MxAAMg@MVC [? [?\U@]7A Q6M@f@M,/ ? @ Q6 MI@MZ"AMI@M A[[\:@]@@ !Q6!Mg@M'Mg@M+AX@XA@\@T@]A "Q6"MC@M~AMC@M@[[Y3@Z@ #Q6#M@X@M MM@X@M$[T@[k@\J@]`)@ $Q$M@T@M,AM@T@MpA $[? $[?$\<@] @ %Q 6%MH@M~*MH@M`AX@Xc@\0@]@ &Q!6&Mu@MMu@M};A[`n@[A\[@] A 'Q"'ME@MhAME@M A '[? 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To qualify as deductible, an expense must be allowable under local law and be "actually and necessarily incurred in the administration of the decedent's estate" under Reg. 20.2053-3(a).< w 0a ~~  <MX? ]4@ ~mASG <State death tax deduction For Federal estate tax returns filed for decedents who died in 2005 and later years, a deduction was allowed for estate, inheritence, legacy, or succession taxes actually paid to any state or the District of Columbia as a result of the decedent's death. <  ~~  <PMX?   ]4@ SBW)7d  <Net estate tax The tax liability of the estate after subtracting a credit for gift taxes paid on post-1976 gifts, the allowable unified credit, and credits for foreign death taxes and tax on prior transfers. < S j bgraub00bgraub00bgraub00bgraub00>@daubuA   j <<AA??>>==ggD Oh+'0HPdx  Brian Raub Brian RaubMicrosoft Excel@cV@"I@q՜.+,0HP X`hp x   13es02st.xls'13es02st.xls'!Print_Titles  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@BCDEFGHJKLMNOPRoot Entry FmpWorkbookfSummaryInformation(ADocumentSummaryInformation8I