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Because of filing extensions, however, some returns were filed in 2007 for deaths\ that occurred prior to 2006. In 2005, the estate tax filing threshold was $1.5 million. Other areas [2][2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.Y[All figures are estimates based on a sample--money amounts are in thousands of dollars.][1] The majority of estates file Federal estate tax returns (Form 706) in the year after a decedent's death. So, in 2007, most returns were filed for deaths<Additional data information, including expanded definitions.7Scroll over selected items below for brief definitions.@Source: IRS, Statistics of Income Division, Revised April 2011.J"3 }3g3,44t4N5868ccB  F_BNYK[  dMbP?_*+%&?'?(?)?MAdobe PDFS odXXLetterPRIV ''''0\KhCFF0EBDAStandard"dXX??&U} D} m D}  D} m D}  D} m D}  D} m D}  D} $ DF  ;      F F ,F ,G E                       e;eeeeeeee gChhhhhhhh YFYYYYYYYY ZEZZZZZZZZfffffffff _ [>\ [=\ [<\ [6\`]^]^]^]^` L L L L L L L M`6N?N@N@N@N@N@N@O @ P6 Q@Qzf0Q@Qn9Q@QIAQ@Qg\ R6 Sv@TP@ASv@S/AUUSg@S8A V86 W=@X`I@W=@W5@UUUU V6 S@S>S@SF?S9@Sp@Sq@SA V6 Sg@S6Sg@StAUUST@S@ V6S@Sp S@SSL@Sv@Sf@SZ V6S }@SN2S }@S^IW@Wt@S`f@S A V 6S@SS@S{S`u@SASx@SpjA V 6SY@S#ASY@SAUUSB@SzA V 6S\@SF*AS\@S`AS@W@Sn@SS@SXA V 6SF@SnAdSF@SrߛSp@S,@S@SR V 6S؅@Sv;S؅@S&aW0@W^@St@STA V6S@a@S.S@a@SHAW@W@SR@S0A V6Sd@S(Sd@SAUUSS@S@@ V6Sě@SSě@SZ6Sh@SASX@Sΐ3 V6Sp~@SƆSp~@S>DSv@S0@Sh@SlA V6S0|@SddS0|@SX"SX@S@Sc@SA V6Sj@SF;Sj@SUASa@S`@SY@S@ V6Spp@SFTKSpp@SE$SO@SV@SS@S``@ V6S`t@SVS`t@SHASSS@d@SA V6S m@S'AS m@S ASd@S@S@W@S@ V6S @S^S @S.OS0@SpSAS0w@SL!A V6S`@S^-2S`@SS@SASp|@SXAD l((((nzDHHHHHHHHHHHHHHHHHHHHHH ! 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To qualify as deductible, an expense must be allowable under local law and be "actually and necessarily incurred in the administration of the decedent's estate" under Reg. 20.2053-3(a).<wW   TP7 X? P]4@P7  MjLB>aHhx <State death tax deduction For Federal estate tax returns filed for decedents who died in 2005 and later years, a deduction was allowed for estate, inheritence, legacy, or succession taxes actually paid to any state or the District of Columbia as a result of the decedent's death. <W  T7 X? ]4@7 *<daubuA   CCEEAA??@@BB>>7TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=206384,00.htmlyX;H,]ą'cggD  Oh+'08@ T ` lx bgraub00@?8@"I@;|s՜.+,D՜.+,8HP X`hp x   07es02st.xls'07es02st.xls'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSA_Ehttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=206384,00.html F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r