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Taxable Gift Amount Table Column A Column B Column C Column D Amount in Row (p), Line 7 Worksheet over... Amount in Row (p), Line 7 Worksheet not over... Property Value on Amount in Column A Rate (Divisor) on Excess of Amount in Column A 0 1,800 0 18% 1,800 3,800 10,000 20% 3,800 8,200 20,000 22% 8,200 13,000 40,000 24% 13,000 18,200 60,000 26% 18,200 23,800 80,000 28% 23,800 38,800 100,000 30% 38,800 70,800 150,000 32% 70,800 155,800 250,000 34% 155,800 248,300 500,000 37% 248,300 345,800 750,000 39% 345,800 – – – – – – 1,000,000 40% Table of Basic Exclusion Amounts Period Basic Exclusion Amount Credit Equivalent at 2022 Rates 1977 (Quarters 1 and 2) $30,000 $6,000 1977 (Quarters 3 and 4) $120,667 $30,000 1978 $134,000 $34,000 1979 $147,333 $38,000 1980 $161,563 $42,500 1981 $175,625 $47,000 1982 $225,000 $62,800 1983 $275,000 $79,300 1984 $325,000 $96,300 1985 $400,000 $121,800 1986 $500,000 $155,800 1987 through 1997 $600,000 $192,800 1998 $625,000 $202,050 1999 $650,000 $211,300 2000 and 2001 $675,000 $220,550 2002 through 2010 $1,000,000 $345,800 2011 $5,000,000 $1,945,800 2012 $5,120,000 $1,993,800 2013 $5,250,000 $2,045,800 2014 $5,340,000 $2,081,800 2015 $5,430,000 $2,117,800 2016 $5,450,000 $2,125,800 2017 $5,490,000 $2,141,800 2018 $11,180,000 $4,417,800 2019 $11,400,000 $4,505,800 2020 $11,580,000 $4,577,800 2021 $11,700,000 $4,625,800 2022 $12,060,000 $4,769,800 Instructions for Form 706 (Rev. 09-2022) -9-