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All tools Checked August 26, 2026

Estate & Trusts calculator

Qualified Personal Residence Trust (QPRT) Calculator

How much estate tax could moving my home into a QPRT save my family?

Estimate the taxable gift, estate tax saved, and the best trust term using IRS tables.

How to use it

Start with the numbers you know.

Estimates are okay. Nothing is submitted when you calculate.

What this calculator estimates

Estimate the taxable gift, estate tax saved, and the best trust term using IRS tables.

Question-mark icons explain less-obvious terms. Hover, focus, or tap them for plain-English help.
Home
$
Your family takes over this cost basis instead of getting a step-up at death. It drives the capital gains tradeoff.
$
Trust terms
The IRS uses age and its Table 2010CM mortality table to value the gift. For a couple each funding a share, use the age of each spouse in a separate run.
years old
years
Select the valuation month. For a charitable transfer, confirm any permitted prior-month election with your tax advisor. For other months, verify and enter the rate yourself.
Estate tax
Use 40% if your estate will likely be above the $15,000,000 federal exemption (double for a married couple). Use 0% if it will not, and add any state estate tax rate.
%

Published rate for 2026-10: 5.60%, effective 2026-10-01. IRS Revenue Ruling 2026-19. Confirm the correct valuation month and any allowed election before filing.

Adjust assumptions

Defaults are prefilled. Review returns, timing, costs, and rates before relying on this estimate.

Home
Most QPRTs hold a home without a mortgage. Paying a mortgage on a home already in the trust can create extra gifts, so ask your attorney first.
$
Trust terms
This is called the Section 7520 rate. A higher rate makes the QPRT gift smaller.
%
Growth estimate
%
Tax rates
Federal 20% plus the 3.8% investment income tax. Add your state rate.
%
After the trust term
If the owner keeps living in the home after the retained term, a real market-rate lease may be part of the plan. This is the estimated first-year rent.
$
years
%

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Start with the decision

How much estate tax could moving my home into a QPRT save my family?

A QPRT moves your home to your family at a discounted gift value while you keep living there for a set term. This calculator values the gift the way the IRS does, shows the estate tax it could save if you outlive the term, and subtracts what your family gives up by losing the step-up in basis.

Before you act on the number

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

How to read it

  • The taxable gift uses part of your lifetime exemption now; the estate tax saved only happens if the owner outlives the term.
  • A longer retained term may reduce the actuarial gift but increases the chance the grantor dies before the term ends.
  • A mortgage, major improvements, sale during the term, or inability to pay market rent can materially change the strategy.

What could change the answer

  • A qualified appraisal or preparation of the gift-tax return
  • Split-interest designs for couples, contingent spousal interests, or a rent-free term extension
  • Mortgage amortization, property taxes, maintenance, insurance, or capital improvements
  • State homestead, creditor, reassessment, property-tax, or trust-law consequences

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

Value the taxable gift as home equity × (1 + Section 7520 rate)^−term × the IRS Table 2010CM probability that the owner survives the term, the method for a QPRT whose home returns to the estate on death during the term.

Project the home value over the term, subtract the taxable gift, and apply the estate tax rate you enter to estimate the estate tax saved if the owner outlives the term.

Subtract the capital gains tax the family could owe without a step-up in basis, then compare common term lengths weighted by the IRS survival odds. The mortgage balance is held constant.

Common questions

Frequently asked questions

What property can be placed in a QPRT?

A QPRT is designed for a personal residence and must satisfy detailed qualification rules. Vacation homes and associated property can raise additional use and qualification questions for counsel.

What happens when the QPRT term ends?

The residence generally passes according to the trust terms. If the grantor continues living there, a documented market-rate lease is commonly part of the planning discussion.

What if the grantor dies during the QPRT term?

The residence generally comes back into the grantor’s taxable estate, so the estate-tax benefit is lost, though the family is usually no worse off than doing nothing apart from costs. The calculator shows the IRS odds of outliving the term and weights each term by them.

Does a QPRT preserve the income-tax basis step-up?

No. Your family takes over your cost basis instead of getting a step-up at death. The calculator subtracts the capital gains tax that could cause, so the net benefit is shown honestly.

Sources

Rules and references behind this calculator

See every published value
Method referenceIRS: Section 7520 actuarial tablesPublic source used to define this calculator's method and limitsOpen source
Method referenceIRS: federal estate-tax guidancePublic source used to define this calculator's method and limitsOpen source

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

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