Estate Tax Calculator
Calculate federal estate tax liability and exemptions for 2025
Estate Information
Total value of all assets at date of death
Estate Assets (Optional Detail)
If decedent owned the policy
Estate Deductions
Legal fees, executor fees, etc.
Unlimited for U.S. citizen spouses
Gifts exceeding annual exclusion
Estate Tax Calculation
Gross Estate:
$0
Total Deductions:
$0
Adjusted Taxable Estate:
$0
Lifetime Taxable Gifts:
$0
Total Taxable Estate:
$0
Federal Exemption:
$0
Taxable Amount:
$0
Tentative Tax:
$0
Gift Tax Credit:
$0
Net Estate Tax Due:
$0
2025 Estate Tax Information
Federal Exemption:
$13,990,000
Top Tax Rate:
40%
Annual Gift Exclusion:
$19,000
Estate Planning Recommendations
Calculate to see personalized recommendations
Estate Tax Exemption
- 2025 federal exemption: $13,990,000 per person
- Married couples: $27,980,000 combined
- Portability allows unused exemption transfer
- Exemption indexed for inflation annually
- Scheduled to revert to ~$6M in 2026
Taxable Estate Components
- All property owned at death
- Life insurance proceeds (if owner)
- Retirement account balances
- Business interests and partnerships
- Certain gifts made within 3 years of death
Available Deductions
- Unlimited marital deduction (U.S. citizens)
- Unlimited charitable deduction
- Administrative expenses
- Debts and mortgages
- Funeral expenses
Estate Planning Strategies
- Annual gift tax exclusion utilization
- Irrevocable life insurance trusts
- Charitable remainder trusts
- Family limited partnerships
- Grantor retained annuity trusts (GRATs)
State Estate Taxes
- 12 states plus DC have estate taxes
- Lower exemptions than federal
- 6 states have inheritance taxes
- Maryland has both estate and inheritance tax
- Consider state tax in planning
Important Deadlines
- Estate tax return due 9 months after death
- 6-month extension available
- Portability election must be made on return
- Estate tax payment due with return
- Installment payment available for business interests
Important Disclaimer
This calculator is for educational purposes only and should not be considered as professional tax or legal advice. Estate tax planning involves complex federal and state laws that change frequently. The calculation assumes current law and may not reflect future changes or state-specific requirements. Estate planning should involve qualified professionals including estate planning attorneys, CPAs, and financial advisors. Always consult with professionals for personalized estate planning strategies and current tax law compliance.