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Estate Tax Calculator

Estimate federal estate taxes and see how the lifetime exemption protects your wealth.

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Total value of all assets: real estate, investments, retirement accounts, business, etc.

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Assets passing directly to a US citizen spouse are fully deductible

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Taxable lifetime gifts made (reduces available exemption)

The elevated exemption is set to sunset after 2025

Federal Estate Tax Owed
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Taxable Estate
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Applicable Exemption
$—
Amount Subject to Tax
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Effective Rate
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使用方法
  1. Enter the gross estate value — total value of all assets at death.
  2. Subtract your debts, charitable gifts, and marital deductions.
  3. The IRS provides a federal exemption (currently $13.61M per person in 2024). Only estates above this amount owe federal estate tax.
  4. The top federal estate tax rate is 40% on the taxable amount.
  5. Note: Many states have their own estate taxes with lower exemptions.

公式

Net Estate = Gross Estate − Debts − Deductions
Taxable Amount = Max(0, Net Estate − Exemption − Prior Gifts)
Estate Tax = Taxable Amount × 40%
2024 Federal Exemption: $13,610,000
Top Federal Estate Tax Rate: 40%

The federal estate tax applies to estates exceeding the lifetime exemption ($13.61M in 2024). Without proper planning, estates above this threshold are taxed at up to 40%. The elevated exemption is currently set to revert to approximately $7M (indexed for inflation) after 2025 unless Congress acts. Learn more at IRS Estate Tax.