Estate & Trusts calculator
2026 New York Estate Tax Threshold Calculator
Could this estate be near or above New York’s estate-tax threshold?
What this tool helps you answer
Could this estate be near or above New York’s estate-tax threshold?
New York can require an estate return even when no federal estate tax is expected. This screen adds the federal gross estate and certain gifts, compares the total with the 2026 New York basic exclusion, and shows whether the estimate is near the credit phaseout range that needs a full ET-706 calculation.
Transparent method
How the estimate works
See how the estimate is calculated
Add the federal gross estate before debts to any gifts that may be included under New York's estate-tax rules.
Compare that screening amount with the 2026 basic exclusion and the upper end of the credit phaseout range.
Show debts and spouse or charity amounts separately because they may matter to the return but do not replace the gross-estate filing screen.
What to check before acting on the result
How to read it
- Use the gross estate before subtracting debts for the first filing check.
- Review gifts made within three years because some may be added back.
- Treat the phaseout-range result as a prompt for an ET-706 calculation, not as tax due.
Not included
- A completed New York Form ET-706
- A final domicile or nonresident-property decision
- Every deduction, QTIP election, gift exception, or valuation adjustment
- Federal estate tax or estate tax in another state
Common questions
Frequently asked questions
What is New York's 2026 estate-tax exclusion?
For a date of death in 2026, New York lists a $7,350,000 basic exclusion amount.
Why does the tool ask for gifts?
New York may add back certain taxable gifts when checking whether an estate return is required. The date, residence, and property location matter.
Is this the actual New York estate tax?
No. The actual return uses deductions, elections, gift rules, residency or property allocation, and the ET-706 tax table.
What if the person is not a New York resident?
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
Rules and references behind this calculator
Want the fine print? See sources, methods, and limits.