Estate Tax Liability Estimator

ANA›Life Services Authority›National Calculator Authority›Estate Tax Liability Estimator

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Estate Tax Liability Estimator

Estimate your potential federal estate tax liability based on your gross estate, allowable deductions, and the current unified credit exemption.

Gross Estate Value ($)

Total fair market value of all assets owned at death (real estate, investments, business interests, retirement accounts, life insurance, etc.)

Mortgages & Debts ($)

Outstanding mortgages, loans, and other personal debts owed at death.

Estate Administration Expenses ($)

Funeral costs, executor fees, attorney fees, accounting fees, and other settlement costs.

Marital Deduction ($)

Assets passing outright to a U.S. citizen surviving spouse qualify for an unlimited marital deduction.

Charitable Deduction ($)

Bequests to qualifying charitable organizations are fully deductible.

Adjusted Taxable Gifts (Post-1976) ($)

Taxable gifts made after December 31, 1976 that exceeded the annual exclusion and were reported on Form 709.

Tax Year / Exemption Amount

2024 — $13,610,000 exemption 2023 — $12,920,000 exemption 2022 — $12,060,000 exemption 2021 — $11,700,000 exemption Post-2025 Sunset (est. ~$5,000,000 inflation-adj.)

The Tax Cuts and Jobs Act (TCJA) doubled the exemption through 2025; it is scheduled to revert in 2026.

Include State Estate Tax Estimate?

No state estate tax Washington (~20% top rate, $2.193M exemption) Oregon (~16% top rate, $1M exemption) Massachusetts (~16% top rate, $2M exemption) Illinois (~16% top rate, $4M exemption) Maryland (~16% top rate, $5M exemption) New York (~16% top rate, $6.94M exemption) Connecticut (~12% top rate, $13.61M exemption) Hawaii (~20% top rate, $5.49M exemption) Maine (~12% top rate, $6.8M exemption) Minnesota (~16% top rate, $3M exemption) Rhode Island (~16% top rate, $1.77M exemption) Vermont (~16% top rate, $5M exemption)

Calculate Estate Tax

function estCalc() { // --- Read Inputs --- const grossEstate = parseFloat(document.getElementById('est-gross-estate').value) || 0; const mortgagesDebts = parseFloat(document.getElementById('est-mortgages-debts').value) || 0; const adminExpenses = parseFloat(document.getElementById('est-admin-expenses').value) || 0; const maritalDeduction = parseFloat(document.getElementById('est-marital-deduction').value) || 0; const charitableDeduct = parseFloat(document.getElementById('est-charitable-deduction').value) || 0; const priorGifts = parseFloat(document.getElementById('est-prior-gifts').value) || 0; const exemption = parseFloat(document.getElementById('est-exemption-year').value); const stateTaxKey = document.getElementById('est-state-tax').value; const resultDiv = document.getElementById('est-result');

// --- Input Validation --- const errors = []; if (grossEstate grossEstate) errors.push("Debts and expenses cannot exceed the gross estate."); if (maritalDeduction > grossEstate) errors.push("Marital deduction cannot exceed the gross estate."); if (charitableDeduct > grossEstate) errors.push("Charitable deduction cannot exceed the gross estate.");

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

// ============================================================ // FEDERAL ESTATE TAX CALCULATION (IRC §§ 2001–2058) // ============================================================

// Step 1: Adjusted Gross Estate const adjustedGrossEstate = grossEstate - mortgagesDebts - adminExpenses;

// Step 2: Taxable Estate const totalDeductions = maritalDeduction + charitableDeduct; const taxableEstate = Math.max(0, adjustedGrossEstate - totalDeductions);

// Step 3: Tentative Tax Base (taxable estate + prior taxable gifts) const tentativeTaxBase = taxableEstate + priorGifts;

// Step 4: Tentative Tax on full base using unified rate schedule (IRC § 2001(c)) // Rates: 18%–40% progressive brackets function tentativeTax(base) { if (base 0 ? (federalEstateTax / taxableEstate) * 100 : 0;

// ============================================================ // STATE ESTATE TAX ESTIMATE // ============================================================ const stateConfigs = { washington: { name: "Washington", exemption: 2193000, topRate: 0.20, brackets: [[1000000,0.10],[2000000,0.14],[3000000,0.15],[4000000,0.16],[6000000,0.18],[7000000,0.185],[9000000,0.19],[10000000,0.195],[Infinity,0.20]] }, oregon: { name: "Oregon", exemption: 1000000, topRate: 0.16, brackets: [[500000,0.10],[1000000,0.10],[2000000,0.12],[3000000,0.13],[4000000,0.14],[5000000,0.15],[6000000,0.155],[7000000,0.16],[8000000,0.16],[9000000,0.16],[Infinity,0.16]] }, massachusetts: { name: "Massachusetts", exemption: 2000000, topRate: 0.16, brackets: [[40000,0.08],[90000,0.10],[140000,0.10],[240000,0.10],[440000,0.10],[640000,0.12],[840000,0.12],[1040000,0.12],[1540000,0.14],[2040000,0.14],[Infinity,0.16]] }, illinois: { name: "Illinois", exemption: 4000000, topRate: 0.16, brackets: [[Infinity,0.16]] }, maryland: { name: "Maryland", exemption: 5000000, topRate: 0.16, brackets: [[Infinity,0.16]] }, new_york: { name: "New York", exemption: 6940000, topRate: 0.16, brackets: [[Infinity,0.16]] }, connecticut: { name: "Connecticut", exemption: 13610000, topRate: 0.12, brackets: [[Infinity,0.12]] }, hawaii: { name: "Hawaii", exemption: 5490000, topRate: 0.20, brackets: [[Infinity,0.20]] }, maine: { name: "Maine", exemption: 6800000, topRate: 0.12, brackets: [[Infinity,0.12]] }, minnesota: { name: "Minnesota", exemption: 3000000, topRate: 0.16, brackets: [[Infinity,0.16]] }, rhode_island: { name: "Rhode Island", exemption: 1774583, topRate: 0.16, brackets: [[Infinity,0.16]] }, vermont: { name: "Vermont", exemption: 5000000, topRate: 0.16, brackets: [[Infinity,0.16]] } };

let stateTaxEstimate = 0; let stateTaxNote = "";

if (stateTaxKey !== "none" && stateConfigs[stateTaxKey]) { const sc = stateConfigs[stateTaxKey]; // State taxable estate = taxable estate (simplified; states vary on deductions) const stateTaxableEstate = Math.max(0, taxableEstate - sc.exemption); if (stateTaxableEstate > 0) { // Simplified flat-top-rate estimate for states without detailed brackets stateTaxEstimate = stateTaxableEstate * sc.topRate; } stateTaxNote = sc.name + " state estate tax (simplified estimate using top marginal rate of " + (sc.topRate * 100).toFixed(0) + "% on amount above $" + fmt(sc.exemption) + " exemption)."; }

// ============================================================ // TOTAL ESTIMATED LIABILITY // ============================================================ const totalLiability = federalEstateTax + stateTaxEstimate; const netEstate = grossEstate - totalLiability - mortgagesDebts - adminExpenses;

// ============================================================ // OUTPUT // ============================================================ function fmt(n) { return n.toLocaleString('en-US', { minimumFractionDigits: 0, maximumFractionDigits: 0 }); } function fmtPct(n) { return n.toFixed(2) + '%'; }

let stateRow = stateTaxKey !== "none"
? 'State Estate Tax Estimate$' + fmt(stateTaxEstimate) + ''
'State Estate TaxNot included';

let stateNoteHtml = stateTaxNote ? '* ' + stateTaxNote + ' Consult a state tax professional for precise calculations.

'
'';
let sunsetWarning = exemption ⚠ Post-2025 Sunset: The TCJA exemption is scheduled to revert to approximately $5–6M (inflation-adjusted) after December 31, 2025 unless Congress acts. This estimate uses the post-sunset scenario.'
'';
let noTaxMsg = federalEstateTax === 0 && stateTaxEstimate === 0
? '✓ No estate tax liability estimated. The taxable estate ($' + fmt(taxableEstate) + ') does not exceed the applicable exemption ($' + fmt(exemption) + ').'
'';

resultDiv.innerHTML = ` ${sunsetWarning} ${noTaxMsg} ### Estate Tax Liability Summary

ItemAmount Gross Estate$${fmt(grossEstate)} Less: Mortgages & Debts($${fmt(mortgagesDebts)}) Less: Administration Expenses($${fmt(adminExpenses)}) Adjusted Gross Estate$${fmt(adjustedGrossEstate)} Less: Marital Deduction($${fmt(maritalDeduction)}) Less: Charitable Deduction($${fmt(charitableDeduct)}) Taxable Estate$${fmt(taxableEstate)} Plus: Prior Taxable Gifts (Post-1976)$${fmt(priorGifts)} Tentative Tax Base$${fmt(tentativeTaxBase)} Tentative Tax on Full Base$${fmt(Math.round(tentativeTaxOnBase))} Less: Tentative Tax on Prior Gifts($${fmt(Math.round(tentativeTaxOnGifts))}) Net Tentative Tax$${fmt(Math.round(netTentativeTax))} Less: Unified Credit (on $${fmt(exemption)} exemption)($${fmt(Math.round(unifiedCredit))}) Federal Estate Tax Due$${fmt(Math.round(federalEstateTax))} ${stateRow} Total Estimated Tax Liability$${fmt(Math.round(totalLiability))} Effective Federal Rate (on Taxable Estate)${fmtPct(effectiveFedRate)} Estimated Net Estate to Heirs$${fmt(Math.round(netEstate))}

${stateNoteHtml} `; }

#### Formula & Methodology

Federal Estate Tax (IRC §§ 2001–2058):

Unified Rate Schedule (IRC § 2001(c)): $0–$10K: 18% | $10K–$20K: 20% | $20K–$40K: 22% | $40K–$60K: 24% | $60K–$80K: 26% | $80K–$100K: 28% | $100K–$150K: 30% | $150K–$250K: 32% | $250K–$500K: 34% | $500K–$750K: 37% | $750K–$1M: 39% | Over $1M: 40%

State Estate Tax: Simplified estimate using the state's top marginal rate applied to the amount of the taxable estate exceeding the state exemption. Actual state calculations use their own progressive brackets and deduction rules.

#### Assumptions & References

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