Estate Tax Calculator
Calculate U.S. federal estate tax liability, gross assets, allowable deductions, unified lifetime gift credit, and net distributions to beneficiaries under IRS Form 706 guidelines.
Estate Tax Calculator
The Estate Tax Calculator estimates federal estate tax due. Many states impose their own estate taxes, but they tend to be less than the federal estate tax. This calculator is mainly intended for use by U.S. residents.
• Gross Estate Assets: Enter fair market values for real estate, investment accounts, liquid cash, vehicles, and life insurance proceeds.
• Allowable Deductions: Subtract mortgages, funeral/administration costs, and 100% deductible charitable bequests.
• Unified Lifetime Exemption: Applies statutory exclusion amounts and factors in prior lifetime taxable gifts or spousal portability (DSUE).
Panel 1: Assets (Gross Estate)
Panel 2: Liability, Costs, and Deductibles
Panel 3: Lifetime Gifts & Exemption Limits
Prior taxable lifetime gifts that reduced your unified transfer exclusion.
Federal Estate Tax Due: $40,000
Taxable excess over exemption: $100,000 @ 40%.
Form 706 Estate Tax Computation Breakdown
2026 Statutory RateHistorical U.S. Estate and Gift Tax Exemptions
Statutory exemption thresholds and maximum estate tax rates from 2001 to present under federal law.
| Year | Lifetime Exemption Limit | Top Marginal Tax Rate | Key Legislation / Notes |
|---|---|---|---|
| 2026 (Est.) | $14,400,000 | 40% | Inflation-adjusted TCJA |
| 2025 | $13,990,000 | 40% | IRS Rev. Proc. 2024-40 |
| 2024 | $13,610,000 | 40% | IRS Rev. Proc. 2023-34 |
| 2023 | $12,920,000 | 40% | Indexed for inflation |
| 2022 | $12,060,000 | 40% | Indexed for inflation |
| 2021 | $11,700,000 | 40% | Indexed for inflation |
| 2020 | $11,580,000 | 40% | Indexed for inflation |
| 2019 | $11,400,000 | 40% | Indexed for inflation |
| 2018 | $11,180,000 | 40% | TCJA doubled exemption |
| 2017 | $5,490,000 | 40% | Indexed for inflation |
| 2016 | $5,450,000 | 40% | Indexed for inflation |
| 2015 | $5,430,000 | 40% | Indexed for inflation |
| 2014 | $5,340,000 | 40% | Indexed for inflation |
| 2013 | $5,250,000 | 40% | ATRA permanence |
| 2012 | $5,120,000 | 35% | Indexed for inflation |
| 2011 | $5,000,000 | 35% | Indexed for inflation |
How Does the Federal Estate Tax Work?
The United States federal estate tax (often referred to colloquially as the "death tax") is a levy imposed on the transfer of the taxable estate of a deceased person. It is paid out of the estate's assets before wealth is transferred to beneficiaries.
The Unified Transfer Tax Credit
Federal estate and gift taxes are unified under a single basic exclusion amount ($13.61M in 2024, $13.99M in 2025, and ~$14.4M in 2026). Taxable gifts made during your lifetime reduce your remaining exemption at death dollar-for-dollar.
Unlimited Marital Deduction & Portability
Transfers between legally married U.S. citizen spouses are 100% tax-free under the unlimited marital deduction. Furthermore, by filing Form 706, the surviving spouse can elect portability (DSUE) to capture any unused exemption of the deceased partner, effectively protecting over $28 million for married couples.
Charitable Bequests & Trusts
All bequests made to qualifying 501(c)(3) religious, charitable, or educational organizations are 100% deductible from the gross estate with no upper dollar limit. Strategic tools like Charitable Remainder Trusts (CRT) and Irrevocable Life Insurance Trusts (ILIT) help affluent families minimize tax exposure.
State Estate & Inheritance Taxes
Twelve states plus Washington D.C. impose their own estate taxes (e.g. Massachusetts and Oregon with exemptions as low as $1M or $2M), and six states levy inheritance taxes on beneficiaries. State estate taxes paid are deductible from your federal taxable estate.
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Understanding Estate Tax Calculator & Formula
The Estate Tax Calculator on CalculatorScale.com is engineered to deliver instant, mathematically verified calculations conforming strictly to standard institutional equations. Whether planning long-term investments, managing household budgets, tracking clinical fitness targets, analyzing academic genetics, calculating veterinary dosages, or converting dimensional units, every calculation updates dynamically in real time without lag.
Every formula used in this tool adheres to certified international standards, including World Health Organization biometric metrics, veterinary clinical guidelines, NIST physical conversion constants, and standard biological equations. Results are computed entirely client-side inside your browser with complete data privacy, ensuring your sensitive numbers and statistics never leave your device.
Our calculators are 100% free with no registration, subscriptions, or paywalls required. You can toggle between imperial and metric units, customize input parameters, export calculation summaries, or embed this calculator directly into your own website or blog.
How to Use the Estate Tax Calculator
- 1 Enter real estate, investment portfolio, liquid cash, retirement accounts, and life insurance values under Panel 1: Assets (Gross Estate).
- 2 Input outstanding debts, mortgages, funeral expenses, and 100% deductible charitable bequests under Panel 2: Liabilities & Deductions.
- 3 Enter prior taxable lifetime gifts under Panel 3 to account for reductions to your unified lifetime exemption, or enable Spousal Portability (DSUE).
- 4 Click the green "Calculate" button to view your federal estate tax liability and net amount passed to heirs.
- 5 Explore the interactive Donut chart, Form 706 itemized breakdown, and historical exemption rates table (2001 to present).
Estate Tax Calculator — Frequently Asked Questions
Q1 What is the federal estate tax exemption for 2024, 2025, and 2026? ▾
The federal estate tax exemption is $13,610,000 per individual in 2024, $13,990,000 in 2025, and approximately $14,400,000 in 2026 (adjusted for inflation under TCJA rules). For legally married couples utilizing spousal portability (DSUE), the combined exemption exceeds $28.8 million in 2026.
Q2 What happens to the estate tax exemption after the TCJA sunset? ▾
Unless Congress passes new tax legislation, provisions of the 2017 Tax Cuts and Jobs Act (TCJA) that doubled the lifetime basic exclusion amount are scheduled to expire at the end of 2025. Without legislative extension, the exemption would revert to approximately $7 million per individual (adjusted for inflation) starting in 2026.
Q3 What is the Unlimited Marital Deduction? ▾
The Unlimited Marital Deduction allows an individual to transfer an unlimited amount of assets to their surviving U.S. citizen spouse during life or at death without incurring any federal estate or gift tax. Estate taxes are deferred until the death of the second spouse.
Q4 What is Spousal Portability (DSUE)? ▾
Spousal portability allows a surviving spouse to elect to use the Deceased Spousal Unused Exclusion (DSUE) amount. By filing an IRS Form 706 timely, any unused exemption from the deceased spouse is added to the surviving spouse's exemption, effectively doubling the protected wealth threshold for the family.
Q5 Are life insurance proceeds subject to federal estate taxes? ▾
Yes, if the deceased person owned the life insurance policy or held any "incidents of ownership" (such as the right to change beneficiaries or borrow against cash value) at the time of death, the full death benefit is included in their gross estate. Placing life insurance in an Irrevocable Life Insurance Trust (ILIT) can keep proceeds out of the taxable estate.
Q6 What is the difference between an Estate Tax and an Inheritance Tax? ▾
An estate tax is levied on the total value of the deceased person's estate before assets are distributed, and is paid directly by the estate. An inheritance tax is imposed on the beneficiaries who receive the inherited wealth, and rates vary depending on the beneficiary's familial relationship to the deceased.
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