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All tools Checked August 26, 2026

Estate & Trusts calculator

2026 Federal Estate Tax Calculator

Could this estate owe federal estate tax, and is there enough cash to pay it?

Estimate possible federal estate tax and the cash that may be needed to pay it.

How to use it

Start with the numbers you know.

Estimates are okay. Nothing is submitted when you calculate.

What this calculator estimates

Estimate possible federal estate tax and the cash that may be needed to pay it.

Question-mark icons explain less-obvious terms. Hover, focus, or tap them for plain-English help.
Estate value
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Amounts that may lower tax
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$
$
Federal exemption
$
This is often called DSUE. Enter it only if portability was elected and the amount is still available.
$
$
Cash available
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%

Start with the decision

Could this estate owe federal estate tax, and is there enough cash to pay it?

Federal estate tax is based on a transfer-tax system that coordinates the taxable estate, adjusted taxable gifts, available exclusion, credits, and deductions. This 2026 calculator is a screening model for potential exposure and liquidity—not a Form 706 computation.

Before you act on the number

See what the result means—and what could change it.

01

How to read it

  • The taxable-estate estimate depends on asset ownership, beneficiary designations, deductions, valuation, and prior gift history.
  • Portability is not automatic; a timely estate-tax return may be necessary to preserve deceased-spousal unused exclusion.
  • Federal tax may be only one layer—state estate or inheritance tax can create exposure below the federal threshold.
02

What could change the answer

  • State estate tax, inheritance tax, generation-skipping transfer tax, or foreign situs rules
  • Valuation discounts, alternate valuation, special-use valuation, or closely held business deferral elections
  • Exact unified-credit tables, adjusted taxable gift reconciliation, prior gift-tax paid, or Form 706 schedules
  • Income-tax basis analysis and the effect of moving appreciated assets outside the estate
03

What to take forward

Use the result to identify which assumption needs verification, then bring that question to the professional helping you make the decision.

Transparent method

How the estimate works

See how the estimate is calculated

Project the gross estate, then subtract entered debts, expenses, charitable transfers, and qualifying marital transfers to estimate the taxable estate.

Add adjusted taxable gifts and compare the combined amount with the 2026 basic exclusion plus any entered deceased-spousal unused exclusion.

Apply the assumed marginal estate-tax rate to the amount above the available exclusion and compare the estimate with liquid assets.

Common questions

Frequently asked questions

What is the federal estate-tax exemption for 2026?

The calculator uses the 2026 federal estate and gift basic exclusion stored in the published rule list and displays its effective date and IRS source beside the result.

Are life-insurance proceeds included in the taxable estate?

They can be. Ownership rights, beneficiary structure, transfers, and the insured’s incidents of ownership matter. Insurance can add liquidity while still being included in the gross estate.

What is estate-tax portability?

Portability can allow a surviving spouse to use a deceased spouse’s unused exclusion when a valid election is made. It does not transfer the generation-skipping exemption and may not replace trust planning.

Does an estate below the federal exemption need planning?

Often yes. State taxes, probate, incapacity, concentrated assets, business succession, family fairness, creditor issues, and income-tax basis may matter even when no federal estate tax is projected.

Sources

Rules and references behind this calculator

See every published value

Want the fine print? See sources, methods, and limits.

Keep going

View every planning tool
2026 New York Estate Tax Threshold CalculatorCould this estate be near or above New York’s estate-tax threshold?Estate Liquidity and Heir Equalization CalculatorIs there enough cash to settle the estate and treat several heirs as intended?Generation-Skipping Transfer Tax CalculatorCould this transfer use GST exemption or create generation-skipping tax?