This article was researched and updated on August 2, 2026. The latest IRS filing-year data available for this review covers returns filed in 2024. The 2026 figure discussed below is a federal filing threshold for deaths during 2026, not a count of returns filed in 2026.
estate tax return statistics
The IRS Statistics of Income (SOI) 2024 filing-year Table 1 reports 7,195 estate tax returns filed, including 2,663 returns classified as taxable. The table also reports $248,944,039 thousand in gross estate, $81,264,108 thousand in taxable estate, and $23,313,220 thousand in net estate tax. The dollar amounts are reported in thousands of dollars.
The 2024 figures describe a filing year. They do not count deaths in 2024. The IRS notes that returns filed during one calendar year can relate to decedents who died in several different years because estates have time to file and can receive extensions.
What the IRS 2024 Table 1 reports
| Measure | Tax year or period | IRS reported result | Definition for this article |
|---|---|---|---|
| Estate tax returns filed | Filing year 2024 | 7,195 | All returns in Table 1, including taxable and nontaxable returns |
| Taxable estate tax returns | Filing year 2024 | 2,663 | Returns classified as taxable in Table 1 |
| Nontaxable returns | Filing year 2024 | 4,532 | Arithmetic difference between 7,195 total returns and 2,663 taxable returns |
| Gross estate | Filing year 2024 | $248,944,039 thousand | Gross estate amount reported by the IRS, before allowable deductions |
| Taxable estate | Filing year 2024 | $81,264,108 thousand | Taxable estate amount reported by the IRS after deductions and other return computations |
| Net estate tax | Filing year 2024 | $23,313,220 thousand | Net estate tax amount reported in the table, not a count of returns |
Source for each row: Internal Revenue Service, "SOI Tax Stats: Estate tax filing year tables," page last reviewed July 30, 2026, 2024 Table 1 workbook, accessed August 2, 2026. The nontaxable count is the arithmetic difference stated above, not a separate IRS table field.
Returns filed, gross estate, taxable estate, and tax due are different measures
An estate tax return count answers how many returns appear in the filing-year dataset. It does not show how many people died during that year or how many estates had a filing obligation under the law.
Gross estate is the value of property included for federal estate tax purposes before allowable deductions. The IRS describes taxable estate as gross estate less allowable deductions. Taxable estate is therefore a dollar measure, not the number of taxable returns.
Net estate tax is a tax amount. It is not the same as taxable estate, and it is not proof that every filed return resulted in a payment during the same fiscal year. For a review file, record the field name and source table rather than shortening all of these measures to "estate tax statistics."
The IRS's filing-year data also should not be confused with Treasury receipts. Treasury reported $31.6 billion in combined estate and gift tax receipts for fiscal year 2024. That fiscal-year aggregate covers two tax types and a different reporting period, so it cannot be substituted for the $23.313 billion net estate tax amount in IRS 2024 filing-year Table 1.
Source: U.S. Department of the Treasury, "Joint Statement on Budget Results for Fiscal Year 2024," October 18, 2024, accessed August 2, 2026.
What the 2026 federal threshold means
For a decedent who dies during 2026, the federal basic exclusion amount and filing threshold is $15,000,000. The IRS filing guidance also states that a Form 706 filing can be required when an executor elects portability of the deceased spousal unused exclusion amount, regardless of the gross estate's size.
The threshold is tied to the decedent's date of death. It is not a forecast of 2026 filing volume, and it does not let a reviewer decide an individual filing obligation from the national 2024 count. Adjusted taxable gifts, the specific exemption, portability, deductions, citizenship or residency, and other facts can affect the filing analysis.
Sources: Internal Revenue Service, "Estate and Gift Tax FAQs," updated December 22, 2025, accessed August 2, 2026; Internal Revenue Service, "IRS releases tax inflation adjustments for tax year 2026," October 9, 2025, accessed August 2, 2026.
How to use these statistics in document review
Use the 2024 Table 1 values as national descriptive data. Keep the following fields separate in a source log:
- filing year and death year, if known
- total returns and taxable returns
- gross estate and taxable estate
- net estate tax and any separate payment or receipt record
- the applicable filing threshold and date of death
When real property is included in an estate, a reviewer can use the estate tax filing statistics research page as a source note, then reconcile parcel ownership and assessment records with the matter file. The common errors in estate tax document analysis page covers discrepancy logging. Teams that need structured support can review the real estate tax review service.
These links support research and document organization. They do not replace a Form 706 determination, appraisal, tax opinion, or legal advice.
Methodology and limits
This article uses the IRS SOI filing-year Table 1 for 2024, the IRS estate and gift tax guidance for the 2026 threshold, and Treasury's FY 2024 budget results for a clearly labeled receipts comparison. The IRS filing-year table is an estimated national dataset. It is classified by filing year and size of gross estate, not by a single death cohort.
The IRS also publishes year-of-death tables, but those tables answer a different question from the filing-year Table 1. A year-of-death study may cover returns filed over multiple years for one death cohort. Neither series supports an individual filing conclusion without the estate's facts.
No valid IRS or Treasury statistic reviewed here provides a 2026 count of estate tax returns filed. This article does not estimate one. It also does not convert the national return count into a state or county filing rate.
Sources and access dates
- Internal Revenue Service, "SOI Tax Stats: Estate tax filing year tables," page last reviewed July 30, 2026, IRS.gov, 2024 Table 1, accessed August 2, 2026.
- Internal Revenue Service, "SOI Tax Stats: Estate tax statistics," page last reviewed August 29, 2025, IRS.gov, accessed August 2, 2026.
- Internal Revenue Service, "Estate and Gift Tax FAQs," updated December 22, 2025, IRS.gov, accessed August 2, 2026.
- Internal Revenue Service, "Instructions for Form 706 (09/2025)," revised September 2025, IRS.gov, accessed August 2, 2026.
- U.S. Department of the Treasury, "Joint Statement on Budget Results for Fiscal Year 2024," October 18, 2024, Treasury.gov, accessed August 2, 2026.
This article is for general informational purposes only. It is not tax, legal, accounting, valuation, fiduciary, or financial advice, and it does not create a professional-client relationship. Estate tax filing obligations depend on the facts, the date of death, and the law in effect for the applicable period. Consult a qualified tax professional or attorney before relying on these statistics or deciding whether a return must be filed.