US Estate Tax Calculator 2025 (Federal & State)
Calculate federal and state estate tax. Federal exemption: $13,990,000. Federal taxes for 12 states plus DC.
Details of Heritage
Succession settings results
Come utilizzare Calcolatore Tassa di Successione USA 2025 - Federale + Statale
Insert total wealth value
Include all assets: real estate, bank accounts, investments, pension accounts, life insurance proceeds, corporate shares and personal property.
Apply deductions
Check if you inherit from your spouse (the unlimited marital deduction eliminates federal estate tax). Insert any charitable bequests - fully deductible.
Select Your State
Only 12 states + DC have state succession taxes. States like Massachusetts and Oregon have exemptions of $1M-2M, well below the federal threshold.
Check federal and state tax settings
The calculator shows the federal estate tax rate, applicable state tax, total tax burden, and the net amount to heirs.
Suggerimenti
- If the estate is near the exemption limit, consider an irrevocable life insurance trust (ILIT): insurance proceeds remain outside of the estate.
- Annual donations: donate $19,000/persona/year exempt from tax to reduce taxable estate over time.
- If you live in Massachusetts or Oregon (low state tax exemptions), estate planning is particularly important.
Domande frequenti
What is the federal exemption from inheritance tax for 2025?
L'esenzione federale dall'imposta di successione per il 2025 è di $13,990,000 per persona ($27,98M per coppie sposate con portabilità). Solo i patrimoni oltre questo importo devono l'imposta federale di successione. L'aliquota massima è 40%. Nota: le disposizioni del TCJA sono destinate a scadere dopo il 2025, dimezzando potenzialmente l'esenzione a circa $7M.
What is the unlimited marital deduction?
Assets passed to a surviving US citizen spouse are completely exempt from federal estate tax (unlimited marital deduction). However, when the surviving spouse dies, their estate is subject to tax. Planning strategies include portability elections to use both spouses' exemptions.
Is inherited property subject to income tax?
Generally no. Inherited assets receive a "stepped-up basis" equal to the fair market value on the date of death. This means if you inherit stock worth $100K that originally cost $20K, you can sell it with no capital gains tax. This is one of the most valuable features of the inheritance tax system.
What is the annual gift tax exclusion?
You can give up to $19,000 per person per year (2025) without using any of your lifetime exemption. A married couple can give $38,000 per recipient per year. Strategic gifting can significantly reduce a taxable estate over time.