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.

In 2003, only 2.5 million of the 130 million filers reported $200,000 or more in income.

The 2004 number of taxpayers reporting more than $200,000 or more in income is the highest the IRS has ever recorded, and 2004 is the first year the number has exceeded 2.7 million since 2000, according to IRS figures.

A copy of the spring issue of the Statistics of Income Bulletin is on the Web