Estate Tax Exposure Calculator

Estimates federal + state estate tax exposure under current (high exemption) law vs the scheduled 2026 sunset. Quantifies the value of using gifting exemptions before they drop.

What sunsetting means

The 2017 Tax Cuts and Jobs Act temporarily doubled the estate tax exemption from ~$5.5M to ~$11M (now inflation-adjusted to ~$14M/individual in 2025). This provision sunsets at the end of 2025. Absent new legislation, the exemption drops to approximately $7M/individual in 2026.

The planning opportunity: for families with $10-30M+ net worth, gifts made in 2025 (or via SLATs/GRATs/Dynasty Trusts) use the high exemption now. The IRS has clarified those gifts are NOT clawed back even after sunset — "use it or lose it" is real. Estate attorneys are fully booked for Q4 2025.

State estate tax — the overlooked layer

13 states + DC tax estates separately from federal. Many have much lower exemptions (Massachusetts: $2M; Oregon: $1M). State estate tax can run 5-16% of the taxable estate. Strategies like domicile-planning (moving to Florida/Texas/Nevada) matter for people near state-tax thresholds.

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Estate Tax Exposure Calculator