2026 federal estate planning

Estate tax exemption planner

Above exclusion

$3,500,000

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The estimate is above the 2026 basic exclusion amount after your deductions and exclusion inputs. Treat the tax number as a planning signal, not a filed Form 706 calculation.

2026 estate tax threshold check

The planner subtracts debts, expenses, charitable bequests, and marital deduction from the gross estate, adds adjusted taxable gifts, then compares that transfer tax base with the 2026 federal basic exclusion amount plus any DSUE you enter.

Current result: $18,500,000 transfer tax base, $15,000,000 available exclusion, and $3,500,000 above the available exclusion.

This tool does not replace a Form 706 calculation. It does not model state estate tax, generation-skipping transfer tax, valuation discounts, qualified terminable interest property elections, special-use valuation, or every unified credit ordering rule.

Sources: IRS estate tax and IRS estate and gift tax updates