Estate Information
Federal Estate Tax Rates
| Taxable Amount | Rate |
|---|---|
| $0 - $10,000 | 18% |
| $10,001 - $20,000 | 20% |
| $20,001 - $40,000 | 22% |
| $40,001 - $60,000 | 24% |
| $60,001 - $80,000 | 26% |
| $80,001 - $100,000 | 28% |
| $100,001 - $150,000 | 30% |
| $150,001 - $250,000 | 32% |
| $250,001 - $500,000 | 34% |
| $500,001 - $750,000 | 37% |
| $750,001 - $1,000,000 | 39% |
| Over $1,000,000 | 40% |
Key Exemptions & Rules
Federal Exemption ($15M for 2026 deaths)
Each individual can pass up to $15 million free of federal estate tax. The amount is set by year of death โ it was $13.61M in 2024 and $13.99M in 2025. This exemption is unified with the gift tax exemption -- lifetime gifts reduce your available estate tax exemption.
Portability for Married Couples ($30M)
A surviving spouse can use the deceased spouse's unused exemption (DSUE), effectively doubling the exemption to $30 million. The executor must file Form 706 to elect portability.
Unlimited Marital Deduction
Assets passed to a surviving U.S. citizen spouse are fully deductible. A QDOT (Qualified Domestic Trust) is required for non-citizen spouses.
Annual Gift Tax Exclusion ($19,000 in 2026)
You can gift up to $19,000 per recipient per year (IRS figure for 2025 and 2026; it was $18,000 in 2024) without using any lifetime exemption. Married couples can gift $38,000 per recipient through gift splitting.
What happened to the 2026 sunset
The Tax Cuts and Jobs Act exemption was scheduled to revert to roughly half of its level after 2025. That reversion did not take effect: the IRS basic exclusion amount is $15 million for deaths in 2026, up from $13.99 million in 2025. The amount is set by the year of death, so use the figure for the year that applies.
Further reading
Federal estate tax by estate size and filing status
Most estates owe nothing at all, and this table shows where that stops being true. It was produced by running the calculator on this page with no deductions entered, so it is the upper bound for each estate size. Find your row, then compare the columns: filing status moves the threshold, and a handful of states levy their own estate tax on top of the federal one. Deductions, marital transfers, and prior gifts all reduce this โ enter them above for a figure that fits your situation.
| Gross estate | Single, no state tax | Married, no state tax | Single, New York | Single, Massachusetts |
|---|---|---|---|---|
| $5M | $0 | $0 | $0 | $480,000 |
| $10M | $0 | $0 | $424,000 | $1,280,000 |
| $15M | $0 | $0 | $1,224,000 | $2,080,000 |
| $20M | $2,000,000 | $0 | $4,024,000 | $4,880,000 |
| $25M | $4,000,000 | $0 | $6,824,000 | $7,680,000 |
| $30M | $6,000,000 | $0 | $9,624,000 | $10,480,000 |
| $40M | $10,000,000 | $4,000,000 | $15,224,000 | $16,080,000 |
| $50M | $14,000,000 | $8,000,000 | $20,824,000 | $21,680,000 |
| $75M | $24,000,000 | $18,000,000 | $34,824,000 | $35,680,000 |
| $100M | $34,000,000 | $28,000,000 | $48,824,000 | $49,680,000 |
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