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Estimate federal estate tax exposure and net assets passed to beneficiaries using 2026 exemption amounts.
Below 2026 federal exemption ($13,990,000) — no federal estate tax applies.
Net to Beneficiaries
$1,300,000
No federal estate tax applies
Gross Estate
$1,500,000
Adjusted Estate
$1,300,000
Federal Estate Tax
$0
Per Beneficiary
$650,000
Per-Beneficiary Distribution (Equal Shares)
| Beneficiary | Equal Share |
|---|---|
| Beneficiary 1 | $650,000 |
| Beneficiary 2 | $650,000 |
2026 Estate Tax Rules & Planning Tips
Estate Planning Calculator subtracts debts and charitable donations from gross estate, applies the unlimited marital deduction if a surviving spouse is selected, compares the net estate against the 2026 federal exemption ($13.99M), and applies the 40% top estate tax rate to any taxable excess.
Estate Planning Calculator is a high-performance utility designed to help users streamline their workflow. Built with modern web technologies, it ensures fast processing times and high-quality outputs directly in your browser.
Adjusted estate = gross estate − debts − charitable donations (before marital deduction). If surviving spouse: marital deduction eliminates federal estate tax on the entire adjusted estate (estate passes tax-free). Otherwise: taxable estate = max(0, adjusted estate − $13,990,000). Federal estate tax = taxable estate × 40% (simplified; actual rates are tiered from 18–40%). Per-beneficiary share = (adjusted estate − federal tax) ÷ number of beneficiaries. State estate taxes are not modeled.
For 2026, the federal estate tax exemption is $13.99 million per individual, or approximately $27.98 million for married couples (portability). Estates below this threshold owe no federal estate tax.
Assets passed to a surviving US citizen spouse are 100% exempt from federal estate tax, regardless of amount. However, estate tax may apply when the surviving spouse dies and the combined estate exceeds the exemption.
17 states plus DC have state estate taxes with lower exemptions — Oregon's starts at just $1M. States include Massachusetts, Oregon, Washington, Illinois, and New York. A local estate attorney can advise on state-specific planning.
Common strategies include annual gifting ($18,000/recipient tax-free), irrevocable life insurance trusts (ILITs), charitable remainder trusts, and setting up a family limited partnership (FLP). Consult an estate planning attorney for your situation.
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