2026 tax yearProfessional referenceNo sign-up

Estate Tax Exposure Professional Utility

A fast federal and state estate tax screen for estate planning attorneys, trust administrators, and fiduciary professionals.

Quick Mode under 60 secondsRule-based remindersCopy, print, or PDF

Estate Tax Exposure Calculator

Quick Mode is live and recalculates instantly.

Marital status

Federal portability

State portability

Detailed adjustments are available when the meeting needs more assumptions.

Rule-based review

Attorney Planning Considerations for New York

Review reminders only

New York estate tax review

Review state-specific taxable estate rules, situs, due dates, extensions, and whether a state-only return is required.

Cliff or threshold effect

Model values around the state threshold carefully because small valuation changes may materially change the exposure.

Charitable deduction support

Confirm recipient qualification, governing document language, and whether the modeled charitable deduction matches the plan.

Documentation

Record assumptions, data sources, and unresolved facts in the matter file before using the estimate in client discussion.

Federal exemption

$15,000,000

2026 per individual

GST exemption

$15,000,000

2026 per transferor

Annual exclusion

$19,000

2026 per recipient

NY threshold

$7,350,000

2026 New York

Lowest state threshold

$1,000,000

2026 Oregon

2026 reference

Estate Tax Reference

StateEstate taxInheritance tax2026 exemptionTop rate
NoNo--
NoNo--
NoNo--
NoNo--
NoNo--
NoNo--
YesNo$15,000,00012.0%
NoNo--
YesNo$4,988,40016.0%
NoNo--
NoNo--
YesNo$5,490,00020.0%
NoNo--
YesNo$4,000,00016.0%
NoNo--
NoNo--
NoNo--
NoYes--
NoNo--
YesNo$7,160,00012.0%
YesYes$5,000,00016.0%
YesNo$2,000,00016.0%
NoNo--
YesNo$3,000,00016.0%
NoNo--
NoNo--
NoNo--
NoYes--
NoNo--
NoNo--
NoYes--
NoNo--
YesNo$7,350,00016.0%
NoNo--
NoNo--
NoNo--
NoNo--
YesNo$1,000,00016.0%
NoYes--
YesNo$1,838,05616.0%
NoNo--
NoNo--
NoNo--
NoNo--
NoNo--
YesNo$5,000,00016.0%
NoNo--
YesNo$3,076,00035.0%
NoNo--
NoNo--
NoNo--

Data layer

Last Updated and Sources

Version 2026.1 federal data and version 2026.1 state data. Effective period: January 1, 2026 through December 31, 2026.

Last updated July 13, 2026
IRS - What's new: Estate and gift taxRetrieved 2026-07-13 - Basic exclusion table, annual exclusion table, and portability note.IRS - Tax year 2026 inflation adjustmentsRetrieved 2026-07-13 - 2026 estate tax credit and gift exclusion update.New York Department of Taxation and Finance - Estate TaxRetrieved 2026-07-13

DriftHQ

The calculation is only the beginning.

This tool handles one-time exposure screening. DriftHQ helps firms manage the work that follows signing: trust funding, asset verification, annual reviews, and client follow-up.

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This calculator provides a planning estimate for professional reference only and does not provide legal, tax, or filing advice.

Professional FAQ

Estate Tax Professional Utility Questions

What does the 2026 estate tax calculator estimate?

It estimates federal and state estate tax exposure using 2026 exemption amounts, selected state estate tax rules, deductions, charitable bequests, lifetime taxable gifts, and portability assumptions.

Does this estate tax reference replace legal or tax advice?

No. It is a professional reference and calculation screen only. Attorneys and tax advisors should verify facts, governing documents, filing obligations, and jurisdiction-specific rules before making recommendations.

How is the estate tax data maintained?

Federal and state values are stored in versioned configuration files with tax years, effective dates, last-updated fields, and source URLs so annual updates can be made in the data layer.

Which states are included in the state estate tax reference?

The state reference includes all states and the District of Columbia, with estate tax and inheritance tax flags, 2026 thresholds, top rates, portability notes, filing deadlines, and source links where applicable.