Federal Estate Tax Estimator

Year

Enter year of death (or project estate tax based upon tax provisions for year entered).

Taxable Estate

Enter amount of gross estate minus the qualified conservation easement exclusion and any deductions, including state death taxes.

Adjusted Taxable Gifts

Enter amount of post-1976 taxable gifts unless gift is includable in gross estate.

Gift Tax Payable on Adjusted Taxable Gifts

Enter gift tax calculated using year of death estate tax rates minus available unified credit in year of gift.

Deceased Spousal Unused Exclusion Amount

Enter amount of the unified credit applicable exclusion amount unused by the last deceased spouse of the surviving spouse whose estate tax is being calculated here. Both spouses must die after 2010.

This is a hypothetical example intended for illustration purposes only.

This calculator calculates estate tax based upon a taxable estate that you input. It does not show any amounts that may pass to heirs outside the taxable estate, including any additional amounts that may pass to a surviving spouse using the marital deduction. It is possible there is other property from which the estate tax could be collected.

The only credit considered by this calculator is the unified credit (applicable credit amount).

The deceased spousal unused exclusion amount is available only for estates of decedents dying in 2011 or later and only if an election is made. This calculator reduces the deceased spousal unused exclusion amount used to calculate the unified credit if the amount entered exceeds the basic exclusion amount for the year of death entered.

This calculator does not calculate state death taxes owed. The taxable estate entered should be as reduced by any deduction for state death taxes. Any state taxes could reduce the amount available for heirs.