Assets <= 5.45 million are excluded

only the largest 0.2% of estates in the U.S. will pay the tax.^[

Those who actually pay will not 喝西北风

https://en.wikipedia.org/wiki/Inheritance_tax

Year	Exclusion Amount	Max/Top tax rate
2001	$675,000	55%
2002	$1 million	50%
2003	$1 million	49%
2004	$1.5 million	48%
2005	$1.5 million	47%
2006	$2 million	46%
2007	$2 million	45%
2008	$2 million	45%
2009	$3.5 million	45%
2010	Repealed
2011	$5 million	35%
2012	$5.12 million	35%
2013	$5.25 million[29]	40%
2014	$5.34 million[30]	40%
2015	$5.43 million[31]	40%
2016	$5.45 million[6]	40%
2017	$5.49 million	40%

As noted above, a certain amount of each estate is exempted from taxation by the law. Below is a table of the amount of exemption