{
  "slug": "estate-tax-exposure-calculator",
  "title": "Estate Tax Exposure Calculator",
  "heading": "Estate Tax Exposure Calculator",
  "category": "financial",
  "url": "https://www.revenuelab.fyi/toolbox/estate-tax-exposure-calculator",
  "summary": "Federal and state estate tax on your taxable estate, with portability modelled.",
  "description": "Very few estates owe federal estate tax, but the ones that do owe a lot, and a dozen states plus the District of Columbia impose their own estate or inheritance tax at thresholds far below the federal one. This calculator totals your gross estate — real property, investments, business interests, and life insurance you own rather than a trust owns — subtracts debts, charitable bequests, and the marital deduction, then applies the federal exclusion (with a deceased spouse's unused exclusion if portability was elected) and a separate state exclusion and rate. Life insurance surprises people: a policy you personally own is included in your gross estate at its death benefit, which can push an otherwise ordinary estate over a state threshold. Use the tool to size the exposure, then discuss the standard remedies with an estate attorney: irrevocable life insurance trusts, lifetime gifting within the annual exclusion, and charitable vehicles.",
  "formula": "Taxable Estate = Gross Estate − Debts − Charity − Marital Deduction. Tax = (Taxable − Exclusion) × Rate, federal and state computed separately.",
  "dateModified": "2026-09-06",
  "run_url": "https://www.revenuelab.fyi/api/public/calc?tool=estate-tax-exposure-calculator",
  "inputs": [
    {
      "id": "assets",
      "label": "Gross estate (property, investments, business)",
      "kind": "number",
      "hint": null,
      "default": 9000000,
      "unit": "$",
      "min": 100000,
      "max": 200000000
    },
    {
      "id": "lifeInsurance",
      "label": "Life insurance you own",
      "kind": "number",
      "hint": null,
      "default": 1500000,
      "unit": "$",
      "min": 0,
      "max": 50000000
    },
    {
      "id": "debts",
      "label": "Debts and final expenses",
      "kind": "number",
      "hint": null,
      "default": 400000,
      "unit": "$",
      "min": 0,
      "max": 50000000
    },
    {
      "id": "charity",
      "label": "Charitable bequests",
      "kind": "number",
      "hint": null,
      "default": 0,
      "unit": "$",
      "min": 0,
      "max": 100000000
    },
    {
      "id": "marital",
      "label": "Passing to spouse (marital deduction)",
      "kind": "number",
      "hint": null,
      "default": 0,
      "unit": "$",
      "min": 0,
      "max": 200000000
    },
    {
      "id": "fedExclusion",
      "label": "Federal exclusion available",
      "kind": "number",
      "hint": null,
      "default": 13990000,
      "unit": "$",
      "min": 0,
      "max": 30000000
    },
    {
      "id": "portedExclusion",
      "label": "Ported spousal exclusion (DSUE)",
      "kind": "number",
      "hint": null,
      "default": 0,
      "unit": "$",
      "min": 0,
      "max": 30000000
    },
    {
      "id": "stateExclusion",
      "label": "State exclusion",
      "kind": "number",
      "hint": null,
      "default": 0,
      "unit": "$",
      "min": 0,
      "max": 15000000
    },
    {
      "id": "stateRate",
      "label": "State estate tax rate",
      "kind": "number",
      "hint": null,
      "default": 0,
      "unit": "%",
      "min": 0,
      "max": 20
    }
  ],
  "outputs": [
    {
      "id": "totalTax",
      "label": "Estimated estate tax",
      "format": "currency",
      "hint": null,
      "primary": true
    },
    {
      "id": "federalTax",
      "label": "Federal portion (40% top rate)",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "stateTax",
      "label": "State portion",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "taxable",
      "label": "Taxable estate",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "netToHeirs",
      "label": "Net passing to heirs",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "effectiveRate",
      "label": "Effective tax rate",
      "format": "percent",
      "hint": null,
      "primary": false
    }
  ],
  "worked_example": {
    "inputs": [
      "Gross estate (property, investments, business): 9000000 $",
      "Life insurance you own: 1500000 $",
      "Debts and final expenses: 400000 $",
      "Charitable bequests: 0 $",
      "Passing to spouse (marital deduction): 0 $",
      "Federal exclusion available: 13990000 $",
      "Ported spousal exclusion (DSUE): 0 $",
      "State exclusion: 0 $",
      "State estate tax rate: 0 %"
    ],
    "outputs": [
      "Estimated estate tax: $0",
      "Federal portion (40% top rate): $0",
      "State portion: $0",
      "Taxable estate: $10,100,000",
      "Net passing to heirs: $10,100,000",
      "Effective tax rate: 0.00%"
    ]
  },
  "how_to": {
    "title": "How to use this",
    "steps": [
      "Enter gross estate (property, investments, business) ($).",
      "Enter life insurance you own ($).",
      "Enter debts and final expenses ($).",
      "Enter charitable bequests ($).",
      "Enter passing to spouse (marital deduction) ($).",
      "Enter federal exclusion available ($).",
      "Enter ported spousal exclusion (dsue) ($).",
      "Enter state exclusion ($).",
      "Enter state estate tax rate (%).",
      "Read your estimated estate tax on the right — it updates as you type.",
      "Hit Share to keep the scenario or send it to someone."
    ]
  },
  "scenarios": [
    {
      "name": "Conservative",
      "description": "Lower-end numbers — what if things land soft?",
      "values": {
        "assets": 5400000,
        "lifeInsurance": 900000,
        "debts": 250000,
        "charity": 0,
        "marital": 0,
        "fedExclusion": 8390000,
        "portedExclusion": 0,
        "stateExclusion": 0,
        "stateRate": 0
      }
    },
    {
      "name": "Typical",
      "description": "Defaults — the most common real-world setup.",
      "values": {
        "assets": 9000000,
        "lifeInsurance": 1500000,
        "debts": 400000,
        "charity": 0,
        "marital": 0,
        "fedExclusion": 13990000,
        "portedExclusion": 0,
        "stateExclusion": 0,
        "stateRate": 0
      }
    },
    {
      "name": "Ambitious",
      "description": "Higher-end numbers — what if things really pop?",
      "values": {
        "assets": 14400000,
        "lifeInsurance": 2400000,
        "debts": 650000,
        "charity": 0,
        "marital": 0,
        "fedExclusion": 22380000,
        "portedExclusion": 0,
        "stateExclusion": 0,
        "stateRate": 0
      }
    }
  ],
  "limitations": [
    "Results are estimates before tax, fees, and inflation unless an input explicitly covers them.",
    "Rates are treated as fixed for the whole period — variable-rate products will drift from this projection.",
    "This is educational maths, not financial advice. Check anything contractual with the lender or your accountant."
  ],
  "faq": [
    {
      "q": "Is the federal exclusion permanent?",
      "a": "No. The exclusion amount is indexed and has been changed by legislation more than once, and scheduled sunsets have moved it sharply in the past. Enter the figure that applies to the year you are modelling rather than assuming today's number holds."
    },
    {
      "q": "Why is life insurance included?",
      "a": "A policy you own is part of your gross estate at its full death benefit. Ownership by an irrevocable life insurance trust, set up correctly and outside the three-year lookback, is the standard way to keep it out."
    },
    {
      "q": "What is portability?",
      "a": "A surviving spouse can inherit the deceased spouse's unused exclusion, but only if the estate files a timely federal estate tax return electing it — even when no tax is owed. Missing that filing is a common and expensive error."
    },
    {
      "q": "Do inheritance taxes work the same way?",
      "a": "No. A handful of states tax the recipient based on their relationship to the deceased rather than taxing the estate. This tool models estate taxes; check your state if it levies an inheritance tax instead."
    }
  ],
  "related": [
    "https://www.revenuelab.fyi/toolbox/probate-cost-calculator",
    "https://www.revenuelab.fyi/toolbox/living-trust-vs-will-cost-calculator"
  ],
  "license": "CC-BY-4.0",
  "citation": "RevenueLab — Estate Tax Exposure Calculator (https://www.revenuelab.fyi/toolbox/estate-tax-exposure-calculator)"
}