Beneficiary Inheritance Tax Estimator

ANA›Life Services Authority›National Calculator Authority›Beneficiary Inheritance Tax Estimator

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Beneficiary Inheritance Tax Estimator

Estimate the inheritance tax a beneficiary may owe based on their relationship to the deceased, the value of the inherited assets, and the state in which the deceased resided. Note: The federal government does not impose an inheritance tax — only six U.S. states do.

State of Deceased's Residence

-- Select State -- Iowa (IA) Kentucky (KY) Maryland (MD) Nebraska (NE) New Jersey (NJ) Pennsylvania (PA) Other / No Inheritance Tax

Beneficiary's Relationship to Deceased

-- Select Relationship -- Spouse Child / Lineal Descendant Parent / Grandparent Sibling Niece / Nephew Other Relative Non-Relative / Friend

Total Value of Inherited Assets ($)

Applicable Exemption Amount ($) (auto-filled, editable)

Applicable Tax Rate (%) (auto-filled, editable)

Calculate Inheritance Tax

// ── State / Relationship Tax Data ────────────────────────────────────────── // Sources: Iowa Dept of Revenue, Kentucky DOR, Maryland Comptroller, // Nebraska DOR, NJ Division of Taxation, PA Dept of Revenue (2024) // // Structure: { exemption (USD), rate (%) } // Rates shown are the primary/flat rates used for estimation. // Some states use graduated brackets; we use the midpoint/common rate.

const benTaxData = { IA: { // Iowa phased out inheritance tax; fully repealed for deaths on/after 1/1/2025. // For deaths before 2025, lineal heirs exempt; others taxed. spouse: { exemption: Infinity, rate: 0 }, child: { exemption: Infinity, rate: 0 }, parent: { exemption: Infinity, rate: 0 }, sibling: { exemption: 0, rate: 5 }, // graduated 2–5% (using 5% est.) niece_nephew: { exemption: 0, rate: 5 }, other_relative:{ exemption: 0, rate: 10 }, // graduated up to 10% non_relative: { exemption: 0, rate: 15 }, // graduated up to 15% }, KY: { // Kentucky: Class A (spouse/child/parent) exempt; Class B 4–16%; Class C 6–16% spouse: { exemption: Infinity, rate: 0 }, child: { exemption: Infinity, rate: 0 }, parent: { exemption: Infinity, rate: 0 }, sibling: { exemption: 1000, rate: 10 }, // Class B midpoint niece_nephew: { exemption: 1000, rate: 10 }, other_relative:{ exemption: 500, rate: 14 }, // Class C midpoint non_relative: { exemption: 500, rate: 16 }, // Class C max }, MD: { // Maryland: 10% flat on non-exempt beneficiaries; spouse/child/parent/sibling exempt spouse: { exemption: Infinity, rate: 0 }, child: { exemption: Infinity, rate: 0 }, parent: { exemption: Infinity, rate: 0 }, sibling: { exemption: Infinity, rate: 0 }, niece_nephew: { exemption: 0, rate: 10 }, other_relative:{ exemption: 0, rate: 10 }, non_relative: { exemption: 0, rate: 10 }, }, NE: { // Nebraska: Immediate relatives $100k exempt @1%; remote relatives $40k @13%; others $25k @18% spouse: { exemption: Infinity, rate: 0 }, child: { exemption: 100000, rate: 1 }, parent: { exemption: 100000, rate: 1 }, sibling: { exemption: 40000, rate: 13 }, niece_nephew: { exemption: 40000, rate: 13 }, other_relative:{ exemption: 25000, rate: 18 }, non_relative: { exemption: 25000, rate: 18 }, }, NJ: { // New Jersey: Class A (spouse/child/parent/grandchild) exempt; // Class C (sibling/son-in-law/daughter-in-law) $25k exempt, 11–16%; // Class D (others) no exemption, 15–16% spouse: { exemption: Infinity, rate: 0 }, child: { exemption: Infinity, rate: 0 }, parent: { exemption: Infinity, rate: 0 }, sibling: { exemption: 25000, rate: 11 }, // Class C low end niece_nephew: { exemption: 0, rate: 15 }, // Class D other_relative:{ exemption: 0, rate: 15 }, non_relative: { exemption: 0, rate: 16 }, }, PA: { // Pennsylvania: spouse/child(21 & under) exempt; lineal heirs 4.5%; siblings 12%; others 15% spouse: { exemption: Infinity, rate: 0 }, child: { exemption: 0, rate: 4.5 }, parent: { exemption: 0, rate: 4.5 }, sibling: { exemption: 0, rate: 12 }, niece_nephew: { exemption: 0, rate: 15 }, other_relative:{ exemption: 0, rate: 15 }, non_relative: { exemption: 0, rate: 15 }, }, OTHER: { spouse: { exemption: 0, rate: 0 }, child: { exemption: 0, rate: 0 }, parent: { exemption: 0, rate: 0 }, sibling: { exemption: 0, rate: 0 }, niece_nephew: { exemption: 0, rate: 0 }, other_relative:{ exemption: 0, rate: 0 }, non_relative: { exemption: 0, rate: 0 }, } };

const benStateNames = { IA: "Iowa", KY: "Kentucky", MD: "Maryland", NE: "Nebraska", NJ: "New Jersey", PA: "Pennsylvania", OTHER: "Other / No Inheritance Tax" };

const benRelNames = { spouse: "Spouse", child: "Child / Lineal Descendant", parent: "Parent / Grandparent", sibling: "Sibling", niece_nephew: "Niece / Nephew", other_relative: "Other Relative", non_relative: "Non-Relative / Friend" };

function benFmt(n) { return n.toLocaleString("en-US", { style: "currency", currency: "USD", maximumFractionDigits: 2 }); }

function benUpdateExemption() { const st = document.getElementById("ben-state").value; const rel = document.getElementById("ben-relationship").value; if (!st || !rel || !benTaxData[st]) return; const data = benTaxData[st][rel]; if (!data) return; const exField = document.getElementById("ben-exemption-display"); const rateField = document.getElementById("ben-rate-display"); exField.value = data.exemption === Infinity ? 9999999999 : data.exemption; rateField.value = data.rate; }

function benUpdateRelationships() { benUpdateExemption(); }

function benCalc() { const resultDiv = document.getElementById("ben-result"); resultDiv.style.display = "block";

// ── Gather inputs ────────────────────────────────────────────────────── const st = document.getElementById("ben-state").value; const rel = document.getElementById("ben-relationship").value; const inherited = parseFloat(document.getElementById("ben-inherited").value); const exemption = parseFloat(document.getElementById("ben-exemption-display").value); const rate = parseFloat(document.getElementById("ben-rate-display").value);

// ── Validation ───────────────────────────────────────────────────────── const errors = []; if (!st) errors.push("Please select the state of the deceased's residence."); if (!rel) errors.push("Please select the beneficiary's relationship to the deceased."); if (isNaN(inherited) || inherited 100) errors.push("Please enter a valid tax rate between 0% and 100%.");

if (errors.length > 0) { resultDiv.innerHTML = "Please fix the following:" + errors.map(e => "").join("") + ""; return; }

// ── Core Formula ─────────────────────────────────────────────────────── // Taxable Amount = max(0, Inherited Value − Exemption) // Inheritance Tax = Taxable Amount × (Rate / 100) // Effective Rate = Inheritance Tax / Inherited Value × 100

const effectiveExemption = exemption >= 9999999999 ? inherited : Math.min(exemption, inherited); const taxableAmount = Math.max(0, inherited - effectiveExemption); const taxOwed = taxableAmount * (rate / 100); const netInherited = inherited - taxOwed; const effectiveRate = inherited > 0 ? (taxOwed / inherited) * 100 : 0;

const stateName = benStateNames[st] || st; const relName = benRelNames[rel] || rel; const isExempt = exemption >= 9999999999 || rate === 0; const noTaxState = st === "OTHER";

// ── Output ───────────────────────────────────────────────────────────── let html = "### Inheritance Tax Estimate ";

if (noTaxState) { html += `${stateName} does not impose a state inheritance tax. No inheritance tax is owed.

; html +=Note: Always verify with a local estate attorney, as laws change.

`; resultDiv.innerHTML = html; return; }

html += ` State${stateName} Relationship${relName} Total Inherited Value${benFmt(inherited)} Exemption Applied${isExempt && exemption >= 9999999999 ? "Full (Fully Exempt)" : benFmt(effectiveExemption)} Taxable Amount${benFmt(taxableAmount)} Tax Rate Applied${rate.toFixed(2)}%

Estimated Inheritance Tax ${benFmt(taxOwed)}

Net Amount Received After Tax${benFmt(netInherited)} Effective Tax Rate on Inheritance${effectiveRate.toFixed(2)}% `;

if (isExempt) { html += ` ✅ This beneficiary is fully exempt from inheritance tax in ${stateName} based on their relationship (${relName}).

; } else if (taxOwed === 0) { html += ✅ No tax owed — the inherited amount falls entirely within the exemption threshold.

; } else { html += ⚠️ This is an estimate only. ${stateName} may use graduated brackets; consult a tax professional for a precise calculation.

`; }

resultDiv.innerHTML = html; }

#### Formula

Taxable Amount = max(0, Inherited Value − Exemption) Inheritance Tax = Taxable Amount × (Tax Rate ÷ 100) Net Received = Inherited Value − Inheritance Tax Effective Rate = (Inheritance Tax ÷ Inherited Value) × 100

The exemption is the threshold below which no tax is owed. If the inherited value is less than or equal to the exemption, the tax is $0. Rates and exemptions are pre-filled based on the selected state and relationship, but can be manually adjusted.

#### Assumptions & References

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