US Estate & Inheritance Tax Calculator 2025
Calculate federal estate tax and state estate tax. Federal exemption: $13.990.000. State taxes for 12 states + DC.
Estate Details
Estate Tax Results
Come utilizzare US Estate & Inheritance Tax Calculator 2025
Enter Total Estate Value
Include all assets: real estate, bank accounts, investments, retirement accounts, life insurance proceeds, business interests, and personal property.
Apply Deductions
Check if spouse inherits (unlimited marital deduction eliminates federal estate tax). Enter any charitable bequests — these are 100% deductible.
Select Your State
Only 12 states + DC have state estate taxes. States like Massachusetts and Oregon have $1M-2M exemptions — far below the federal threshold.
Review Federal and State Tax
The calculator shows federal estate tax, any applicable state tax, total tax burden, and net amount to heirs.
Suggerimenti
- If the estate is near the exemption limit, consider an irrevocable life insurance trust (ILIT) — life insurance proceeds outside the estate.
- Annual gifting: give $19,000/person/year tax-free to reduce the taxable estate over time.
- If you live in MA or OR (low state exemptions), state estate planning is especially important.
Domande frequenti
What is the 2025 federal estate tax exemption?
The federal estate tax exemption for 2025 is $13.990.000 per person ($27.98M for married couples with portability). Only estates above this amount owe federal estate tax. The top rate is 40%. Note: the TCJA provisions are set to sunset after 2025, potentially halving the exemption to ~$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.