Estate & Trusts calculator
Could this estate be near or above New York’s estate-tax threshold?
See how close an estate may be to New York’s filing line and credit phaseout range.
Could this estate be near or above New York’s estate-tax threshold?
New York can tax an estate even when no federal estate tax is due, and its credit disappears quickly just above the threshold. This calculator estimates the New York taxable estate after debts and spouse or charity transfers, shows whether it lands below, inside, or past the 2026 cliff, and separately checks whether a New York return is likely required.
Before you act on the number
Use the result to identify which assumption needs verification, then bring that question to the professional helping you make the decision.
Transparent method
Estimate the New York taxable estate: gross estate minus debts and amounts passing to a spouse or charity, plus gifts that New York may add back.
Compare that taxable estate with the 2026 basic exclusion and the end of the credit phaseout at 105% of the exclusion, which is the cliff.
Separately compare the gross estate plus add-back gifts with the exclusion to show whether a New York return (ET-706) is likely required, even if no tax is due.
Common questions
For a date of death in 2026, New York lists a $7,350,000 basic exclusion amount.
New York may add back certain taxable gifts when checking whether an estate return is required. The date, residence, and property location matter.
No. The actual return uses deductions, elections, gift rules, residency or property allocation, and the ET-706 tax table.
A nonresident may still have a filing issue when the estate includes New York real or tangible property. A separate allocation calculation is needed.
Sources
Want the fine print? See sources, methods, and limits.