Federal Estate Tax Calculator

Estimate federal and state estate tax exposure before you file, using the actual Form 706 tentative-tax-minus-credit method — not a simplified exemption subtraction.

About 3 minutesThis calculator last verified August 16, 2026

Federal exemption verified against IRS Rev. Proc. 2025-32. State figures: CT, NY, and WA verified directly; other states use secondary summaries — see the confidence badge shown after you calculate. Full methodology.

The Estate

Fields below start filled with a plausible example — edit them to match your own situation, or use "Reset to example" to clear back to the example.

Gross Estate Value *

Total value of everything owned: real estate, investments, retirement accounts, business interests, etc.

State of Death

Deductions

Itemized instead of one lump figure — each reduces the taxable estate directly.

Debts & Expenses

Funeral Expenses

Administration Expenses

Executor/attorney fees, appraisal costs, etc.

Marital Deduction

Amount passing outright to a surviving spouse — unlimited and fully deductible.

Charitable Bequests

Other Deductions

Marital status & portability

Single (not married)Your own basic exclusion applies. No portability is relevant.Married — no portability electedOnly your own basic exclusion counts. If your spouse has died, their unused exclusion is permanently lost unless a timely Form 706 portability election was filed for their estate.Married — DSUE elected via Form 706A timely portability election transferred a specific dollar amount from your deceased spouse. Enter that amount below.

Date context

Actual date of deathPlanning for a future year

Planning Year

Uses 2026's verified figures for 2026 and beyond (flagged as extrapolated for years after 2026).

Lifetime gifts (advanced — not included in the calculation)

Adjusted Taxable Gifts

Disclosed here, but NOT factored into the tax math below — the real §2001(b) mechanic isn't modeled by this calculator. A value here triggers a warning on your result.

Prior Gift Tax Paid

Related Calculators

Popular Guides

Understanding Inheritance Tax in 2026

Federal Estate Tax Calculator

Estimate federal and state estate tax exposure before you file, using the actual Form 706 tentative-tax-minus-credit method — not a simplified exemption subtraction.

About 3 minutesThis calculator last verified August 16, 2026