US Estate Tax Calculator
Estimate federal estate tax liability on an estate — including gross estate assets, mortgages and debts, funeral and administration expenses, unlimited marital deduction, charitable legacy deductions, lifetime taxable gifts, and DSUE portability.
Home equity, savings, stocks, businesses, life insurance policies
Outstanding debts, mortgages, loans
Funeral costs, attorney, appraisal, and executor fees
Bequests left to qualified 501(c)(3) charities
Lifetime taxable gifts made after 1976 that exceeded annual exclusion limits
Taxable estate composition
Federal Estate Tax breakdown
| Line | Amount | Description |
|---|---|---|
| Gross estate value | $16,000,000.00 | Real estate, cash, stocks, businesses, etc. |
| Mortgages & liabilities (deducted) | −$500,000.00 | |
| Funeral & admin costs (deducted) | −$50,000.00 | legal/executor fees, funeral costs |
| Charitable legacies (deducted) | −$200,000.00 | Exempt transfers to qualified charities |
| Total deductions | −$750,000.00 | |
| Taxable estate | $15,250,000.00 | Gross estate less total deductions |
| Tentative tax base | $15,250,000.00 | Amount to calculate tentative tax |
| Tentative tax | $6,045,800.00 | Tax from graduated rate schedule |
| Basic exclusion amount | −$14,000,000.00 | Exemption for 2026 |
| Applicable exclusion | $14,000,000.00 | Total tax-free exclusion limit |
This calculator estimates the US federal estate tax under current IRS rules. It does not include state-level estate or inheritance taxes (imposed by states like Oregon, Washington, New York, Massachusetts, etc.). Transfers to a US citizen spouse are fully exempt under the unlimited marital deduction. Unused exclusion amounts can be transferred to a surviving spouse via portability (DSUE). This is an estimate for planning purposes; consult a tax or estate planning professional for specific guidance.
Frequently asked questions
What is the US federal estate tax exemption?
The federal estate tax exemption is $14,000,000 per person in 2026 (and was $13,990,000 in 2025). This is a unified exclusion covering both lifetime taxable gifts and the estate at death. Any taxable estate value exceeding this threshold is subject to estate tax at a flat rate of 40%. For the default example — a $16,000,000 estate with $500,000 of liabilities and $200,000 in charitable legacies — the federal estate tax due is $500,000.
How does the unlimited marital deduction work?
Transfers of assets to a surviving spouse who is a US citizen are completely free from federal estate and gift taxes, regardless of the amount. There is no limit on the marital deduction. However, these assets will become part of the surviving spouse's gross estate upon their subsequent death unless spent or structured otherwise.
What is portability and the DSUE?
Portability allows a surviving spouse to utilize any unused federal estate tax exclusion of their deceased spouse. This transferred exclusion is called the Deceased Spouse Unused Exclusion (DSUE). By making a portability election on IRS Form 706, a widowed survivor can double their tax-free threshold, allowing up to $28,000,000 to pass tax-free in 2026.
How do lifetime taxable gifts affect the estate tax?
The US operates a unified gift and estate tax system. Taxable gifts made during your lifetime (any gifts exceeding the annual gift exclusion, which is $18,000 per recipient for 2024–2026) use up your lifetime exclusion. At death, these 'adjusted taxable gifts' are added back to your taxable estate to calculate the total tentative tax base, ensuring that lifetime and testamentary transfers are taxed under the same rate structure.
Does this calculator include state estate and inheritance taxes?
No. This calculator is for federal estate tax only. Twelve states and Washington, D.C. levy separate state-level estate taxes, and six states levy inheritance taxes. Because state-level exemptions can be much lower than the federal limit (often starting at $1 million or $2 million), you should check your state's specific laws.