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INTUITIVE ESTATE PLANNER: CPI TABLE
The following are the Consumer Price Index adjustments under IRC § 1(f)(3) for each calendar as mandated for each year after 1998. These adjustments are incorporated in the CPI table upon which Intuitive Estate Planner bases its calculations. The CPI is the average of the Department of Labor monthly Consumer Price Index for all Urban Consumers for the 12-month period ending August 31 of each year. It is computed and entered here as soon as feasible after August 31.
| Year |
CPI |
Cost of
Living
Adjustment |
Gift Tax
Annual
Exclusion |
Non-Citizen
Spouse Annual
Exclusion |
Sec. 2032A
Reduction |
GST
Exemption |
6166 2%
Portion Base |
| 1997 |
159.50 |
|
$10,000 |
$100,000 |
$750,000 |
$1,000,000 |
$1,000,000 |
| 1998 |
|
1.0000 |
$10,000 |
$100,000 |
$750,000 |
$1,000,000 |
$1,000,000 |
| 1999 |
162.20 |
1.0169 |
$10,000 |
$101,000 |
$760,000 |
$1,010,000 |
$1,010,000 |
| 2000 |
165.20 |
1.0351 |
$10,000 |
$103,000 |
$770,000 |
$1,030,000 |
$1,030,000 |
| 2001 |
170.20 |
1.0671 |
$10,000 |
$106,000 |
$800,000 |
$1,060,000 |
$1,060,000 |
| 2002 |
175.88 |
1.1027 |
$11,000 |
$110,000 |
$820,000 |
$1,100,000 |
$1,100,000 |
| 2003 |
178.80 |
1.1210 |
$11,000 |
$112,000 |
$840,000 |
$1,120,000 |
$1,120,000 |
| 2004 |
182.80 |
1.1461 |
$11,000 |
$114,000 |
$850,000 |
$1,500,000 |
$1,140,000 |
| 2005 |
186.96 |
1.1722 |
$11,000 |
$117,000 |
$870,000 |
$1,500,000 |
$1,170,000 |
| 2006 |
192.76 |
1.20853 |
$12,000 |
$120,000 |
$900,000 |
$2,000,000 |
$1,200,000 |
| 2007 |
200.29 |
1.2557 |
$12,000 |
$125,000 |
$940,000 |
$2,000,000 |
$1,250,000 |
| 2008 |
204.87 |
1.2845 |
$12,000 |
$128,000 |
$960,000 |
$2,000,000 |
$1,280,000 |
| 2009 |
213.60 |
1.3392 |
$13,000 |
$133,000 |
$1,000,000 |
$3,500,000 |
$1,330,000 |
| 2010 |
217.16 |
1.3615 |
$13,000 |
$136,000 |
$1,020,000 |
0 |
$1,360,000 |
| 2011 |
217.00 |
1.3605 |
$13,000 |
$136,000 |
$1,020,000 |
5,000,000 |
$1,360,000 |
| 2012 |
223.00 |
1.3981 |
$13,000 |
$139,000 |
$1,040,000 |
5,120,000 |
$1,390,000 |
| Underpayments |
1991 |
1992 |
1993 |
1994 |
1995 |
1996 |
1997 |
1998 |
| Jan. 1 - Mar. 31 |
11 |
9 |
7 |
7 |
9 |
9 |
9 |
9 |
| Apr. 1 - June 30 |
10 |
8 |
7 |
7 |
10 |
8 |
9 |
8 |
| July 1 - Sept. 30 |
10 |
8 |
7 |
8 |
9 |
9 |
9 |
8 |
| Oct. 1 - Dec. 31 |
10 |
7 |
7 |
9 |
9 |
9 |
9 |
8 |
| Underpayments |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
| Jan. 1 - Mar. 31 |
7 |
8 |
9 |
6 |
5 |
4 |
5 |
7 |
| Apr. 1 - June 30 |
7 |
8 |
9 |
8 |
6 |
5 |
5 |
6 |
| July 1 - Sept. 30 |
8 |
8 |
9 |
7 |
6 |
5 |
4 |
6 |
| Oct. 1 - Dec. 31 |
8 |
8 |
9 |
7 |
6 |
4 |
5 |
7 |
| Underpayments |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
| Jan. 1 - Mar. 31 |
8 |
7 |
5 |
4 |
3 |
3 |
|
|
| Apr. 1 - June 30 |
8 |
6 |
4 |
4 |
4 |
3 |
|
|
| July 1 - Sept. 30 |
8 |
6 |
4 |
4 |
4 |
|
|
|
| Oct. 1 - Dec. 31 |
8 |
6 |
4 |
4 |
3 |
|
|
|