About Estate Planning Calculators
Estate planning is one of the most under-served high-stakes verticals in personal finance, and the federal rules just changed in a big way for 2026. The 2017 Tax Cuts and Jobs Act doubled the federal estate-tax exemption, which grew to ~$13.99 million per person by 2025. The 2025 One Big Beautiful Bill Act (OBBBA) then made the higher exemption permanent and raised it to $15 million per person for 2026 (~$30 million for married couples with proper portability planning), indexed for inflation thereafter, ending years of uncertainty about the scheduled sunset. Wealth above the exemption still carries a 40% federal estate-tax bite, and many families remain exposed through state-level estate or inheritance taxes that kick in far lower. The AllCalculators Estate Planning hub turns that complexity into concrete numbers so you can model decisions before consulting an attorney: federal estate tax owed under the new rules, state-level estate or inheritance tax in the roughly 17 states (plus DC) that still levy one, the impact of lifetime gifts ($19,000 per recipient annual exclusion in 2026), the tax savings from step-up in basis at death, the SECURE Act 10-year rule on inherited IRAs, and the present-value math behind GRAT, CRT, and GST planning vehicles.
Because so much of an estate is held in tax-deferred accounts, these tools pair naturally with our retirement calculators and tax calculators when you map out the full picture. These tools matter because estate-planning mistakes are usually unrecoverable. A missed Form 706 portability election forfeits the deceased spouse's unused exclusion permanently, a six- or seven-figure mistake that surfaces only when the surviving spouse dies decades later.
A grandparent gifting a grandchild without allocating GST exemption can trigger 40% gift tax PLUS 40% generation-skipping tax, a 64% effective rate. A non-spouse beneficiary inheriting an IRA who misunderstands the SECURE Act 10-year rule can owe a 25% excise tax on missed distributions. None of these calculators are a substitute for an estate-planning attorney in your state, and we strongly recommend consulting one before executing any of the strategies these tools model.
They are pressure-test instruments: a way to understand the math before sitting down with your attorney, your accountant, or your wealth manager so you walk in prepared. Boomers are transferring an estimated $84 trillion to heirs and charity over the next two decades (the largest intergenerational wealth transfer in history) and this category exists to help families navigate it without losing more to taxes than they need to.
When to Use a Estate Planning Calculator
- Modeling federal estate tax exposure under the 2026 exemption of $15 million per person (~$30 million married)
- Estimating state-level estate or inheritance tax in the dozen-plus states (and DC) that still impose one, including the handful that levy inheritance tax
- Planning lifetime gifting strategies using the $19,000 annual exclusion and 5-year-forward 529 contributions
- Calculating capital-gains tax savings from step-up in basis at death across taxable assets
- Building an inherited IRA distribution schedule under the SECURE Act 10-year rule
- Evaluating GRAT, CRT, and GST trust vehicles for high-net-worth wealth transfer
- Coordinating Roth conversions and Roth IRA legacy planning around the 10-year rule
Frequently Asked Questions
Did the federal estate tax exemption really get cut in half in 2026?
No. The TCJA temporarily doubled the exemption from roughly $5.5M (2017) to ~$11M, indexed to inflation, and by 2025 it had grown to ~$13.99M per person. The scheduled sunset would have cut it back to roughly $7M, but the 2025 One Big Beautiful Bill Act (OBBBA) made the higher exemption permanent and set it at $15 million per person for 2026 (~$30 million for married couples), indexed going forward. Estates above that still owe 40% federal tax on the excess.
I am not wealthy enough to owe federal estate tax. Should I still care?
Yes, for two reasons. First, 12 states levy their own estate tax with much lower thresholds: Massachusetts and Oregon start at $1M-$2M, Washington at ~$2.2M, New York at ~$7.16M. Many "middle-class" estates owe state estate tax even when federal is zero. Second, beneficiaries inheriting your IRA, 401(k), and other tax-deferred accounts face the SECURE Act 10-year distribution rule, which can push them into much higher tax brackets if not planned around. Estate planning is about more than just the federal tax, and our [investment calculators](/investment) help model how those inherited accounts grow and draw down.
What is portability and why do experts call it the most-missed estate planning tool?
Portability lets a surviving spouse "inherit" the unused estate-tax exemption from their deceased spouse (called the Deceased Spousal Unused Exclusion, or DSUE). It must be elected by filing IRS Form 706 within 9 months of death (15 months with extension), even when no tax is due. Skipping the filing forfeits the DSUE permanently, costing the family up to ~$6 million of federal estate-tax savings later when the surviving spouse dies. Surveys suggest fewer than 50% of estates that should file Form 706 actually do.
How do step-up in basis and the SECURE Act change inheritance planning?
Step-up in basis resets the cost basis of inherited assets to fair market value at date of death, eliminating capital gains tax on appreciation during the decedent's lifetime. This makes leaving APPRECIATED assets to heirs (rather than gifting them during life) often more tax-efficient than the reverse. However, retirement accounts (traditional IRAs, 401(k)s) get NO step-up (they are "income in respect of a decedent") and under the 2019 SECURE Act most non-spouse heirs must drain them within 10 years, often pushing the heirs into higher tax brackets.
Are these calculators a substitute for an estate-planning attorney?
No. Estate planning involves state-specific probate law, complex trust drafting, federal tax filings, asset titling, and coordination with retirement-account beneficiary designations, all matters that require a licensed estate attorney in your state. These calculators are pressure-test instruments to help you understand the math and arrive at your attorney consultation prepared. For any estate over the federal exemption or in a state with its own estate tax, professional help is essential, not optional.