US Federal Estate Tax Baseline Calculator
Estimate a citizen/resident estate baseline using explicit year and legally determined adjustments.
Your result
FINANCIALEnter your values and select calculate.
On this page How it works & practical examples
How to use the US Federal Estate Tax Baseline Calculator
Use taxable estate after legally applicable deductions. The basic exclusion is $13.99 million for 2025 and $15 million for 2026. Gift tax payable means the applicable Form 706 adjustment computed under current rules, not simply historical tax paid.
The calculation
Worked example
A $20 million taxable estate, no prior gifts and no DSUE in 2026 gives a $2 million baseline federal estate tax.
Assumptions and limits
Citizen/resident baseline, not a completed Form 706. No asset valuation, portability election, nonresident treatment, prior-gift recomputation, GST, foreign/state credits or trust rules. DSUE and gift adjustments must already be confirmed.
Common questions
Which inputs should I use?
Use taxable estate after legally applicable deductions. The basic exclusion is $13.99 million for 2025 and $15 million for 2026. Gift tax payable means the applicable Form 706 adjustment computed under current rules, not simply historical tax paid.
What does the result exclude?
Citizen/resident baseline, not a completed Form 706. No asset valuation, portability election, nonresident treatment, prior-gift recomputation, GST, foreign/state credits or trust rules. DSUE and gift adjustments must already be confirmed.