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Title 26, Internal Revenue CodeRelease 119-110

§2201 Combat Zone-related Deaths of Members of the Armed Forces, Deaths of Astronauts, and Deaths of Victims of Certain Terrorist Attacks

Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous › § 2201

Last updated Sep 23, 2026|Official source

Summary

If the executor does not choose out, estates of certain people must use a special estate-tax rate table when figuring the tax under the usual rules. A "qualified decedent" is one of three kinds of people: a U.S. citizen or resident who died while on active duty and was either killed in action in a combat zone or died from wounds, disease, or injury suffered in a combat zone while on duty; a specified terrorist victim; or an astronaut who died in the line of duty. The special rate table starts at 1% for amounts over $100,000 up to $150,000. For over $150,000 but not over $200,000, the tentative tax is $500 plus 2% of the excess over $150,000. For over $200,000 but not over $300,000 it is $1,500 plus 3% of the excess over $200,000. For over $300,000 but not over $500,000 it is $4,500 plus 4% of the excess over $300,000. For over $500,000 but not over $700,000 it is $12,500 plus 5% of the excess over $500,000. For over $700,000 but not over $900,000 it is $22,500 plus 6% of the excess over $700,000. For over $900,000 but not over $1,100,000 it is $34,500 plus 7% of the excess over $900,000. For over $1,100,000 but not over $1,600,000 it is $48,500 plus 8% of the excess over $1,100,000. For over $1,600,000 but not over $2,100,000 it is $88,500 plus 9% of the excess over $1,600,000. For over $2,100,000 but not over $2,600,000 it is $133,500 plus 10% of the excess over $2,100,000. For over $2,600,000 but not over $3,100,000 it is $183,500 plus 11% of the excess over $2,600,000. For over $3,100,000 but not over $3,600,000 it is $238,500 plus 12% of the excess over $3,100,000. For over $3,600,000 but not over $4,100,000 it is $298,500 plus 13% of the excess over $3,600,000. For over $4,100,000 but not over $5,100,000 it is $363,500 plus 14% of the excess over $4,100,000. For over $5,100,000 but not over $6,100,000 it is $503,500 plus 15% of the excess over $5,100,000. For over $6,100,000 but not over $7,100,000 it is $653,500 plus 16% of the excess over $6,100,000. For over $7,100,000 but not over $8,100,000 it is $813,500 plus 17% of the excess over $7,100,000. For over $8,100,000 but not over $9,100,000 it is $983,500 plus 18% of the excess over $8,100,000. For over $9,100,000 but not over $10,100,000 it is $1,163,500 plus 19% of the excess over $9,100,000. For amounts over $10,100,000 it is $1,353,500 plus 20% of the excess over $10,100,000. Using this special rate table does not change how the unified credit under section 2010 is figured.

Full Legal Text

Title 26, §2201

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
Unless the executor elects not to have this section apply, in applying section 2001 and 2101 to the estate of a qualified decedent, the rate schedule set forth in subsection (c) shall be deemed to be the rate schedule set forth in section 2001(c).
(b)Qualified decedent
For purposes of this section, the term “qualified decedent” means—
(1)any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent—
(A)was killed in action while serving in a combat zone, as determined under section 112(c), or
(B)died as a result of wounds, disease, or injury suffered while serving in a combat zone (as determined under section 112(c)), and while in the line of duty, by reason of a hazard to which such decedent was subjected as an incident of such service,
(2)any specified terrorist victim (as defined in section 692(d)(4)), and
(3)any astronaut whose death occurs in the line of duty.
(c)Rate schedule
If the amount with respect to which the tentative tax to be computed is: | The tentative tax is:
Not over $150,000 | 1 percent of the amount by which such amount exceeds $100,000.
Over $150,000 but not over $200,000 | $500 plus 2 percent of the excess over $150,000.
Over $200,000 but not over $300,000 | $1,500 plus 3 percent of the excess over $200,000.
Over $300,000 but not over $500,000 | $4,500 plus 4 percent of the excess over $300,000.
Over $500,000 but not over $700,000 | $12,500 plus 5 percent of the excess over $500,000.
Over $700,000 but not over $900,000 | $22,500 plus 6 percent of the excess over $700,000.
Over $900,000 but not over $1,100,000 | $34,500 plus 7 percent of the excess over $900,000.
Over $1,100,000 but not over $1,600,000 | $48,500 plus 8 percent of the excess over $1,100,000.
Over $1,600,000 but not over $2,100,000 | $88,500 plus 9 percent of the excess over $1,600,000.
Over $2,100,000 but not over $2,600,000 | $133,500 plus 10 percent of the excess over $2,100,000.
Over $2,600,000 but not over $3,100,000 | $183,500 plus 11 percent of the excess over $2,600,000.
Over $3,100,000 but not over $3,600,000 | $238,500 plus 12 percent of the excess over $3,100,000.
Over $3,600,000 but not over $4,100,000 | $298,500 plus 13 percent of the excess over $3,600,000.
Over $4,100,000 but not over $5,100,000 | $363,500 plus 14 percent of the excess over $4,100,000.
Over $5,100,000 but not over $6,100,000 | $503,500 plus 15 percent of the excess over $5,100,000.
Over $6,100,000 but not over $7,100,000 | $653,500 plus 16 percent of the excess over $6,100,000.
Over $7,100,000 but not over $8,100,000 | $813,500 plus 17 percent of the excess over $7,100,000.
Over $8,100,000 but not over $9,100,000 | $983,500 plus 18 percent of the excess over $8,100,000.
Over $9,100,000 but not over $10,100,000 | $1,163,500 plus 19 percent of the excess over $9,100,000.
Over $10,100,000 | $1,353,500 plus 20 percent of the excess over $10,100,000.
(d)Determination of unified credit
In the case of an estate to which this section applies, subsection (a) shall not apply in determining the credit under section 2010.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2003—Pub. L. 108–121, § 110(c)(2)(A), inserted “, deaths of astronauts,” after “Forces” in section catchline. Subsec. (b)(3). Pub. L. 108–121, § 110(c)(1), added par. (3). 2002—Pub. L. 107–134 amended section catchline and text of section generally, substituting present provisions for provisions which had stated that the additional estate tax as defined in former section 2011(d) should not apply to the transfer of the taxable estate of a citizen or resident of the United States dying while in active service as a member of the Armed Forces of the United States, if such decedent was killed in action while serving in a combat zone, as determined under section 112(c), or died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 112(c)), and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service. 2001—Pub. L. 107–16, § 532(c)(9)(B), which added concluding provisions which read as follows: “For purposes of this section, the additional estate tax is the difference between the tax imposed by section 2001 or 2101 and the amount equal to 125 percent of the maximum credit provided by section 2011(b), as in effect before its repeal by the Economic Growth and Tax Relief Reconciliation Act of 2001.”, was repealed by Pub. L. 107–134, § 103(b)(3). See

Effective Date

of 2002 Amendment note below. Pub. L. 107–16, § 532(c)(9)(A), which struck out “as defined in section 2011(d)” after “The additional estate tax” in introductory provisions, was repealed by Pub. L. 107–134, § 103(b)(3). See

Effective Date

of 2002 Amendment note below. 1975—Pub. L. 93–597, as amended by Pub. L. 94–455, § 1902(a)(7)(A), struck out “during an induction period (as defined in section 112(c)(5))” after “resident of the United States dying”, and substituted “Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.” for “Members of the Armed Forces dying during an induction period” in section catchline.

Statutory Notes and Related Subsidiaries

Effective Date

of 2003 Amendment Pub. L. 108–121, title I, § 110(c)(3), Nov. 11, 2003, 117 Stat. 1343, provided that: “The

Amendments

made by this subsection [amending this section] shall apply to estates of decedents dying after December 31, 2002.”

Effective Date

of 2002 AmendmentAmendment by Pub. L. 107–134 applicable to estates of decedents dying on or after Sept. 11, 2001, and, in the case of individuals dying as a result of the Apr. 19, 1995, terrorist attack, dying on or after Apr. 19, 1995, with provisions relating to waiver of limitations, see section 103(d) of Pub. L. 107–134, set out as a note under section 2053 of this title.

Effective Date

of 2001 AmendmentAmendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.

Effective Date

of 1976 Amendment Pub. L. 94–455, title XIX, § 1902(a)(7)(B), Oct. 4, 1976, 90 Stat. 1805, provided that: “The amendment made by subsection (A) [amending section 6(b)(1) of Pub. L. 93–597] is effective July 1, 1973.”

Effective Date

of 1975 Amendment Pub. L. 93–597, § 6(c), Jan. 2, 1975, 88 Stat. 1953, provided that: “The

Amendments

made by this section [amending this section and section 1034 of this title] shall take effect on July 1, 1973.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 2201

Title 26, Internal Revenue Code

Last Updated

Sep 23, 2026

Release point: 119-110