IRS Prepares Estate Tax Analysis

Researchers at the Internal Revenue Service are crunching numbers for a look at the taxes U.S. residents pay when they die.

The researchers will publish one article entitled “The Estate Tax: 90 Years and Counting,” and a second article, “Recent Changes in the Estate Tax Exemption Level and Filing Population,” in the summer Statistics of Income Bulletin, officials say.

In the spring issue of the bulletin, a researcher reports that 3 million of the 132 million U.S. taxpayers who filed tax returns in 2004 reported $200,000 or more in income in 2004.