Below is some commonly relevant federal income tax information for estates and trusts.
Ordinary Income Tax Rates for Estates and Trusts
| 2022 Federal Income Tax Rates for Estates and Trusts | |
| Taxable Net Income | Federal Tax |
| Not over $2,750 | 10% of taxable income |
| Over $2,750 but not over $9,850 | $275 plus 24% of the excess of $2,750 |
| Over $9,850 but not over $13,450 | $1,979 plus 35% of the excess over $9,850 |
| Over $13,450 | $3,239 plus 37% of the excess over $13,450 |
| 2022 Federal Long-Term Capital Gain Rates for Estates and Trusts | |
| Taxable Net Income | Long-Term Gains Rate |
| $0 – $2,800 | 0% |
| $2,801 – $13,700 | 15% |
| Over $13,700 | 20% |