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NJ Wills and Estates Guide Theodore Sliwinski Esq East Form

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NJ Wills and Estates Guide Theodore Sliwinski Esq East Form

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there are three basic steps to determine the amount of federal estate tax that a decedent estate owes first calculate the amount of the estate that is taxable second apply the unified tax credit against the state tax and third apply the tax rate schedule to the taxable estate after the unified credit has been applied let's take a closer look at each of these steps for step one let's calculate the taxable estate first add the gross estate or the value of all probate and nonprobate property owned or transferred by the deedon at the time of his death this includes all real and personal property whether tangible or intangible

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