Estate & Gift Tax Calculator 2026-2030

Tax Year & Assumptions

Year of Death (or Gift)

Estate tax uses the basic exclusion amount for the calendar year of death (IRC 2010(c)(3)). 2026 figures are from Rev. Proc. 2025-32. 2027-2030 are projections.

Assumed Annual Inflation (%)

Used only for projected years. The statute indexes by chained CPI (IRC 1(f)(3), 2010(c)(3)(B)); the real figure will differ.

Status of Figures

Last verified: October 29, 2026.

Estate & Gift Information

Gross Estate Value ($)

Fair market value of all includible assets at death: real estate, investments, business interests, retirement accounts, life insurance owned or controlled by the decedent. IRC 2031-2046.

Debts & Expenses ($)

Mortgages, other debts, funeral and administration expenses. Deductible from the gross estate. IRC 2053.

Bequest to Spouse ($)

Property passing to a surviving spouse who is a US citizen, or to a qualified domestic trust (QDOT). Unlimited marital deduction. IRC 2056(a), (d). Defers, but does not eliminate, estate tax.

Surviving Spouse Status

IRC 2056(d)(1) denies the marital deduction for a non-citizen spouse unless the property passes in a QDOT (IRC 2056(d)(2)).

Charitable Bequests ($)

Amounts passing to qualifying charities. Unlimited deduction. IRC 2055(a).

Adjusted Taxable Gifts, Post-1976 ($)

Taxable gifts (after annual exclusions) made after December 31, 1976 that are not in the gross estate. Added to the taxable estate to set the rate bracket. IRC 2001(b)(1)(B).

Gift Tax Payable on Those Gifts ($, optional)

IRC 2001(b)(2) subtracts gift tax payable on post-1976 gifts. If blank, the tool estimates it as the tentative tax on the gifts less the credit on the applicable exclusion amount (zero when the gifts are within the exclusion).

Deceased Spousal Unused Exclusion, DSUE ($)

Portability. Available only if the first spouse's executor filed Form 706 and elected it. IRC 2010(c)(4), (5)(A). For estates not otherwise required to file, Rev. Proc. 2022-32 allows a late election up to the fifth anniversary of death.

Donees for Annual Exclusion Gifts

Annual exclusion per donee. IRC 2503(b).

State Estate Tax

New York is computed using the published Form ET-706 tax table, the basic exclusion amount and the 105 percent cliff. Other states are not modeled because their rates and exclusions change often; enter the state estate or inheritance tax amount yourself. The federal deduction for state death taxes actually paid is IRC 2058.

Other State Tax Amount ($) New York Includible Gifts ($)

Manual amount applies when "Other state" is selected. Includible gifts apply to New York only: taxable gifts made within three years of death that are not in the federal gross estate (NYS DTF estate tax page).

Results

Enter estate information above.

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