US Federal Estate Tax Calculator

U.S. Federal Estate Tax Calculator (Estimator)

Estimate potential federal estate tax based on the 2025 rules and historical basic exclusion amounts. This tool is for general guidance only and does not constitute legal or tax advice.

Year of death (determines default exclusion) Exclusion prefilled from IRS inflation adjustments.

Basic exclusion amount (BEA)

You may override the default (e.g., to reflect portability or planning assumptions).

Portability (DSUE) from predeceased spouse

Amount of deceased spousal unused exclusion carried to this estate (if Form 706 was filed).

Gross estate value

Fair market value of all assets at date of death (or alternate valuation date if elected).

Debts, mortgages, admin & funeral expenses

Charitable bequests (estate deduction)

Marital deduction (to U.S. citizen spouse)

QDOT may be needed for a non-citizen spouse; rules differ.

Post-1976 lifetime taxable gifts (cumulative)

Total taxable gifts reported on prior gift tax returns (Form 709), excluding annual-exclusion-only gifts.

Estimate

Taxable estate

Applicable exclusion (BEA + DSUE)

Tentative tax (estate + gifts)

Less: tentative tax on gifts

– $0

Less: unified credit

– $0

Estimated federal estate tax due

Show method and assumptions

Taxable estate = gross estate – debts/expenses – charitable bequests – marital deduction.
Tentative tax uses the federal estate tax rate schedule under IRC §2001(c) (progressive up to 40%).
Estate tax ≈ tentative tax on [taxable estate + post-1976 taxable gifts] – tentative tax on [post-1976 taxable gifts] – unified credit corresponding to the applicable exclusion (BEA + DSUE).
This is an estimator and ignores pre-1977 gifts, certain credits/adjustments, and nuanced elections. State death taxes are not included.

References: IRS Estate Tax overview, IRS About Form 706, IRS Instructions for Form 706, IRS anti-clawback regulations.

Disclaimer: This calculator provides a simplified estimate for educational purposes. Actual tax depends on detailed facts and elections. Please consult qualified advisors before making decisions.