Estate-tax exposure estimator

A quick look at your projected federal and state estate tax at current law. It shows the math; the figures and any planning decisions belong with your estate attorney.

Under the One Big Beautiful Bill Act (2025), the federal exemption is roughly $15M per person for 2026 and was made permanent, so the previously-scheduled sunset no longer applies. For a married status this estimate assumes both spouses' exemptions are available - using a deceased spouse's unused exemption (DSUE) requires a timely portability election on the first death, so an estate near the two-exemption threshold can owe federal tax if that election was not made or preserved. Confirm portability with your estate attorney. State estate and inheritance rules vary widely.