Appendix C Estate Tax Worksheet

• Library: A Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner (ABA) (2018 Ed.)

Appendix C Estate Tax Worksheet

? Client Name

	1st Death	2nd Death
Gross estate	$	$
Add: Gifts includable (within 3 years) plus gift tax (IRC Section 2035) (See Chapter 3)	$	$
Gross estate	$	$
Deduct: Expense of administration and probate	$	$
Deduct: Debts, funeral expenses	$	$
Deduct: Charities	$	$
Deduct: Marital deduction	$	$
Deduct: State death tax	$	$
Deduct: Taxable estate
Add post-1976 taxable gift amounts (not IRC Section 2035)	$	$
Tentative Tax Base	$	$
Tentative...