Didn’t the estate-tax exemption drop back to about $7M in 2026?

No — that was the scheduled TCJA sunset, and it was repealed before it took effect. OBBBA §70106 (July 2025) made the exclusion a permanent $15,000,000 per person from 2026, with inflation indexing resuming in 2027. Years of planning articles — and any AI trained before mid-2025 — describe the sunset as if it were coming. It is not.

What is portability / DSUE and do I need to do anything?

When the first spouse dies, whatever exclusion they didn’t use can transfer to the survivor (the DSUE) — potentially shielding up to $30M for a couple. But it is elected, not automatic: the executor must file Form 706 within 9 months of death (plus extensions), even if no tax is due. If that was missed, Rev. Proc. 2022-32 allows a simplified late election up to 5 years after death.

Do lifetime gifts reduce my estate-tax exclusion?

Only gifts above the annual exclusion — $19,000 per recipient in 2026. Those taxable gifts are reported on gift-tax returns and consume the unified $15M exclusion, so less remains at death. Gifts within the annual exclusion are free: they never touch the $15M and permanently remove the money (and its growth) from your estate.

My estate is under $15M — am I fully in the clear?

Federally, yes on these numbers — but 12 states + DC levy their own estate taxes with far lower thresholds (Oregon from $1M, Massachusetts from $2M), and a handful of states tax inheritances in the recipient’s hands. If you live in — or own property in — one of those states, the state answer can be a real bill even when the federal answer is zero.

Is the 40% rate really flat?

The statutory schedule is graduated from 18% to 40%, but the unified credit absorbs the tax on the first ~$15M, and the brackets below $1M of taxable transfer are far beneath it — so every dollar actually taxed lands in the 40% bracket. Modeling the tax as 40% of the excess over the exclusion matches the real return for estates above the exclusion.

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US Federal Estate-Tax Exposure (2026 — the sunset that didn’t happen)

Computes federal estate-tax exposure under the 2026 rules: a flat $15,000,000 basic exclusion per person, made PERMANENT by OBBBA §70106 — the long-scheduled TCJA sunset to ~$7M never happened, but AI trained before mid-2025 still tells you it did. Accounts for lifetime taxable gifts already made (they consume the unified exclusion) and a deceased spouse’s unused exclusion (DSUE) via portability. Shows the prior-law contrast so you can see exactly how much the “sunset” answer would have overstated your tax, and flags the separate state-level estate taxes (12 states + DC, thresholds from $1M) that the federal all-clear does not cover.

依據： OBBBA §70106 · $15M permanent from 2026 (Rev. Proc. 2025-32) · 40% top rate · Rev. Proc. 2022-32 portability relief · verified 2026-07-23

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Gross estate value$Everything you own at death — real estate, investments, retirement accounts, business interests, life-insurance proceeds you own. Use today’s value as an estimate.Marital / portability situationDSUE (deceased spousal unused exclusion) only counts if a Form 706 was filed for the deceased spouse to elect portability — it is not automatic.DSUE amount from deceased spouse$The unused exclusion ported from your deceased spouse (from their Form 706). Only applies with the “surviving spouse with elected DSUE” status above.Lifetime taxable gifts already made$Cumulative gifts above the annual exclusion ($19,000/recipient in 2026) reported on gift-tax returns. These consume your unified exclusion before death.Does your state levy its own estate tax?WA, OR, MN, IL, MD, MA, RI, CT, VT, NY, ME, HI + DC levy their own estate tax with thresholds far below $15M (Oregon starts at $1M). This tool flags it but computes federal only.

數字

Federal estate tax: 0; 8,000,000 estate is under your 15,000,000 available exclusion
Available exclusion: 15,000,000; $15M basic exclusion (2026, permanent)
Headroom before federal tax: 7,000,000; how much more the estate could grow before any federal estate tax
Under prior law (the sunset that didn’t happen): 400,000; approximate, on a ~7,000,000 sunset exclusion

僅為預覽——使用預設的Estate value, Status。

行家的解讀

好跡象

Under the law as it stood a year ago, your exclusion would have dropped to about 7,000,000 on 1 Jan 2026 and this estate would owe roughly 400,000 in federal estate tax — today it owes nothing. OBBBA §70106 struck the TCJA sunset and made the $15,000,000 exclusion permanent (indexing resumes 2027). AI trained before mid-2025 — and years of planning articles — still tell you the sunset is coming. It is not.

值得一提

For a married couple, portability is worth up to 6,000,000 of tax: the survivor can add the deceased spouse’s unused exclusion (DSUE), but ONLY if a Form 706 is filed for the first death to elect it — normally within 9 months (plus extensions), even when no tax is due and no return is otherwise required. Missed it? Rev. Proc. 2022-32 gives a simplified late election up to 5 years after death. An unfiled 706 is the most expensive blank form in estate planning.

值得一提

Annual gifting shrinks the estate without touching the exclusion: 19,000 per recipient per year (2026) is gift-tax-free and reduces the future taxable estate — e.g. a couple gifting to 3 children and their spouses moves 228,000 a year. Gifts above the annual exclusion still work but consume the unified $15M as reported on gift-tax returns.

值得一提

This is a planning estimate, not tax or legal advice. Real estate-tax returns involve valuation, deductions (marital, charitable, debts, expenses), the graduated rate schedule, and state law — for an estate anywhere near the exclusion, that is professional-adviser territory.

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方法論

Exclusion: the 2026 basic exclusion amount is a flat $15,000,000 per person — OBBBA §70106 (enacted July 2025) struck the TCJA sunset that would have reverted it to roughly $7M on 1 Jan 2026, and Rev. Proc. 2025-32 confirms the 2026 figure. It is permanent; inflation indexing resumes in 2027. The 2025 figure was $13.99M.

Tax: federal tax = 40% × max(0, taxable estate − available exclusion), where available exclusion = $15M − lifetime taxable gifts already made + any DSUE. This is a deliberate simplification of the graduated 18–40% schedule: the brackets below $1M are fully absorbed by the unified credit, so for estates above the exclusion the marginal and effective rate on the excess is 40%.

Portability: a surviving spouse may add the deceased spouse’s unused exclusion (DSUE), but only by electing it on a timely filed Form 706 for the first death — due 9 months after death plus extensions, even when no tax is due. Rev. Proc. 2022-32 provides a simplified late election up to 5 years after death for estates not otherwise required to file.

Gifts: the 2026 annual gift-tax exclusion is $19,000 per recipient; gifts above it consume the unified exclusion (reported on Form 709) and are modeled here as reducing the exclusion available at death. There is no clawback for gifts made under earlier, lower exclusions.

Prior-law contrast: the “sunset” line reruns the same formula on a ~$7,000,000 exclusion (the approximate inflation-indexed half of the TCJA amount that 1 Jan 2026 would have brought), with any DSUE clamped to that level. It is approximate by design — its job is to show what the widely repeated pre-2025 answer would have said.

Out of scope: state estate and inheritance taxes (12 states + DC levy an estate tax, thresholds from $1M; several other states levy inheritance taxes on recipients), valuation discounts, marital and charitable deductions, GST tax, and non-citizen-spouse rules. The gross estate value you enter is used as the taxable estate.

常見問題

Didn’t the estate-tax exemption drop back to about $7M in 2026?: No — that was the scheduled TCJA sunset, and it was repealed before it took effect. OBBBA §70106 (July 2025) made the exclusion a permanent $15,000,000 per person from 2026, with inflation indexing resuming in 2027. Years of planning articles — and any AI trained before mid-2025 — describe the sunset as if it were coming. It is not.
What is portability / DSUE and do I need to do anything?: When the first spouse dies, whatever exclusion they didn’t use can transfer to the survivor (the DSUE) — potentially shielding up to $30M for a couple. But it is elected, not automatic: the executor must file Form 706 within 9 months of death (plus extensions), even if no tax is due. If that was missed, Rev. Proc. 2022-32 allows a simplified late election up to 5 years after death.
Do lifetime gifts reduce my estate-tax exclusion?: Only gifts above the annual exclusion — $19,000 per recipient in 2026. Those taxable gifts are reported on gift-tax returns and consume the unified $15M exclusion, so less remains at death. Gifts within the annual exclusion are free: they never touch the $15M and permanently remove the money (and its growth) from your estate.
My estate is under $15M — am I fully in the clear?: Federally, yes on these numbers — but 12 states + DC levy their own estate taxes with far lower thresholds (Oregon from $1M, Massachusetts from $2M), and a handful of states tax inheritances in the recipient’s hands. If you live in — or own property in — one of those states, the state answer can be a real bill even when the federal answer is zero.
Is the 40% rate really flat?: The statutory schedule is graduated from 18% to 40%, but the unified credit absorbs the tax on the first ~$15M, and the brackets below $1M of taxable transfer are far beneath it — so every dollar actually taxed lands in the 40% bracket. Modeling the tax as 40% of the excess over the exclusion matches the real return for estates above the exclusion.

給代理使用

呼叫這個工具，而不是在對話脈絡裡自行計算。輸入確定性的 JSON，取回計算後的數值以及基準解讀。完整代理文件 →

curl -s https://xearno.tools/api/v1/tools/us-estate-tax-exemption \
  -H 'content-type: application/json' \
  -d '{"estateValue":8000000,"maritalStatus":"single","dsueAmount":0,"lifetimeGiftsUsed":0,"state":"no-estate-tax"}'

Schema： GET /api/v1/tools/us-estate-tax-exemption · MCP 工具名稱： us_estate_tax_exemption

常見問題

Didn’t the estate-tax exemption drop back to about $7M in 2026?: No — that was the scheduled TCJA sunset, and it was repealed before it took effect. OBBBA §70106 (July 2025) made the exclusion a permanent $15,000,000 per person from 2026, with inflation indexing resuming in 2027. Years of planning articles — and any AI trained before mid-2025 — describe the sunset as if it were coming. It is not.
What is portability / DSUE and do I need to do anything?: When the first spouse dies, whatever exclusion they didn’t use can transfer to the survivor (the DSUE) — potentially shielding up to $30M for a couple. But it is elected, not automatic: the executor must file Form 706 within 9 months of death (plus extensions), even if no tax is due. If that was missed, Rev. Proc. 2022-32 allows a simplified late election up to 5 years after death.
Do lifetime gifts reduce my estate-tax exclusion?: Only gifts above the annual exclusion — $19,000 per recipient in 2026. Those taxable gifts are reported on gift-tax returns and consume the unified $15M exclusion, so less remains at death. Gifts within the annual exclusion are free: they never touch the $15M and permanently remove the money (and its growth) from your estate.
My estate is under $15M — am I fully in the clear?: Federally, yes on these numbers — but 12 states + DC levy their own estate taxes with far lower thresholds (Oregon from $1M, Massachusetts from $2M), and a handful of states tax inheritances in the recipient’s hands. If you live in — or own property in — one of those states, the state answer can be a real bill even when the federal answer is zero.
Is the 40% rate really flat?: The statutory schedule is graduated from 18% to 40%, but the unified credit absorbs the tax on the first ~$15M, and the brackets below $1M of taxable transfer are far beneath it — so every dollar actually taxed lands in the 40% bracket. Modeling the tax as 40% of the excess over the exclusion matches the real return for estates above the exclusion.

curl -s https://xearno.tools/api/v1/tools/us-estate-tax-exemption \ -H 'content-type: application/json' \ -d '{"estateValue":8000000,"maritalStatus":"single","dsueAmount":0,"lifetimeGiftsUsed":0,"state":"no-estate-tax"}'

US Federal Estate-Tax Exposure (2026 — the sunset that didn’t happen)

方法論

常見問題

給代理使用

相關工具

US Federal Estate-Tax Exposure (2026 — the sunset that didn’t happen)

方法論

常見問題

給代理使用

相關工具