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Taxation & Estate Planning

: Rubin on Tax


By Charles Rubin


Most readers are aware of the $5 million exemption amounts for 2011 and 2012 for federal estate, gift and GST taxes. Keep in mind, however, that the exemption for 2012 is indexed for inflation, and thus is actually $5,120,000. Rev.Proc. 2011-52, §3.29.

Federal tax returns usually due on April 15 will be due on April 17 in 2012 (April 15 is a Sunday and April 16 is Emancipation Day, a Washington D.C. holiday).

Full post as published by Rubin on Tax on January 11, 2012 (boomark / email).

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