USA Estate Tax Calculator – $15M Federal & State Exemption Tool

USA Estate Tax Calculator – A forensic audit of your 2026 estate tax liability. Model the $15M exemption, lifetime gifts, and State Death Tax thresholds instantly.

The USA Estate Tax Calculator is the essential tool for high-net-worth planning in 2026. Following the permanent increase of the federal exemption to $15 million per person (under the “One Big Beautiful Bill Act”), many assume they are tax-free. However, this tool performs a forensic check on “State Cliff” taxes in places like New York and Massachusetts, ensuring you see the full picture of your liability.

🏛️ 2026 Estate Tax Auditor

Gross Estate Value (USD) (Real estate, business, stocks, etc.)

Lifetime Taxable Gifts (Exclude annual $19k exclusion)

Charitable Bequests (Deductible from estate)

Life Insurance (If payable to estate/owned)

Filing Status State of Residence (Select to load exemption)

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How the USA Estate Tax Calculator Works

The USA Estate Tax Calculator is built on the 2026 Unified Credit framework. It starts by aggregating your “Gross Estate,” which includes real estate, cash, businesses, and life insurance owned by you. It then subtracts deductions like charitable bequests to find your “Adjusted Gross Estate.”

USA Estate Tax Calculator vs. State Inheritance Laws

While the federal government allows a $15M exemption, states like New York have a “Cliff.” If your estate exceeds the NY exemption (approx $6.94M) by more than 5%, the entire estate may become taxable, not just the overage. Our USA Estate Tax Calculator allows you to input and adjust the state exemption threshold dynamically to see if you are at risk of these state-level traps.

Portability and DSUE

Married couples have a distinct advantage called “Portability.” If one spouse passes away and does not use their full $15M exemption, the remainder (Deceased Spouse Unused Exclusion, or DSUE) can be transferred to the surviving spouse. This effectively creates a $30 million shield. You must select “Married” in the calculator to enable this logic.

Frequently Asked Questions

How precise is the USA Estate Tax Calculator?

This tool is highly accurate for federal estimations using the 2026 tax brackets. For state taxes, it provides a “Liability Estimate” based on the threshold you define. State laws are complex and often require a specialized attorney.

Does the calculator include the Annual Gift Exclusion?

No. You should exclude annual gifts (e.g., $19,000 per person per year) from your entry in the “Lifetime Taxable Gifts” field. Only enter gifts that exceeded the annual limit and ate into your lifetime exemption.

Why is New York called a “Cliff” state?

New York is unique. Unlike the federal system where you are taxed only on the excess, in NY, if you exceed the exemption by a certain margin, the benefit of the exemption is phased out entirely, taxing the whole estate from dollar one.

Forensic Disclaimer: This Estate Tax Calculator provides estimates based on 2026 projections. Consult a Trust & Estate Attorney. For official rules, visit the IRS Estate Tax Page.