Taxable Estate Tax Returns,
Estimates of Present Law in 2009

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."

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

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