Federal Estate & Lifetime Gift Tax Calculator 2026
Determine federal estate tax liabilities, unified lifetime gift exemptions, and portability benefits for high-net-worth families.
⚙️ Calculation Parameters
📊 Real-Time Analysis
Institutional Mathematical Principles & US Regulatory Methodology
Accurate financial planning requires uncompromised computational fidelity. In accordance with federal standards and standard US banking underwriting practices, this tool calculates exact amortization curves, tax brackets, and cash flow projections.
Core Mathematical Formula
By eliminating bank spreads, hidden dealer fees, and estimated ranges, users receive exact quantitative breakdowns designed for verifiable decisions before executing financial commitments.
Strategic Guidance for US Consumers
- Verify Against Primary Documents: Always cross-examine calculations against official IRS Form 1040 schedules, loan estimates, or brokerage statements.
- Factor In State Variations: Many US states impose local taxes, mill rates, or compliance regulations that supplement federal baseline thresholds.
- Automate Periodic Reviews: Recalculate your metrics semi-annually as interest rates, statutory contribution limits, and inflation indexes shift.
Frequently Asked Questions
What is the federal estate tax exemption in 2026?
The federal unified gift and estate tax exemption is over $13.6 million for single individuals and over $27.2 million for married couples.
What is portability of the estate tax exemption?
Portability allows a surviving spouse to elect to use the deceased spouse's unused exclusion (DSUE) by filing timely IRS Form 706.
What is the annual gift tax exclusion?
In 2026, you can gift up to $18,000 per recipient ($36,000 for married couples splitting gifts) per year without filing a gift tax return or using lifetime exemption.
Do states have separate estate or inheritance taxes?
Yes. About 12 US states and DC impose separate state estate taxes with lower exemptions (e.g., $1M to $7M), and 6 states impose inheritance taxes based on who receives the property.