About Estate Planning Calculators
Estate planning is the most under-served high-stakes vertical in personal finance, and 2026 is the year it suddenly matters to millions of new families. The 2017 Tax Cuts and Jobs Act doubled the federal estate-tax exemption to ~$13.99 million per person. That doubling sunset on December 31, 2025, slashing the exemption back to roughly $7 million per person (~$14 million for married couples with proper portability planning).
Families who comfortably believed they were below the federal threshold now find themselves in or near it, and any wealth transferred late suddenly carries a 40% federal estate-tax bite on amounts above the exemption. 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 18 jurisdictions 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. 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 now that the 2026 exemption sits near $7 million per person
- Estimating state-level estate or inheritance tax in the 12 estate-tax states + 6 inheritance-tax states
- 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?
Yes. The TCJA temporarily doubled the exemption from roughly $5.5M (2017) to ~$11M, indexed to inflation. By 2025 it had grown to ~$13.99M per person. The doubling sunset on December 31, 2025. For 2026 the exemption is approximately $7 million per individual ($14 million for married couples with proper portability). Estates above that owe 40% federal tax on the excess. Whether Congress extends the higher exemption is uncertain as of mid-2026.
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.
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 ~$2.8 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.