Certified Financial Fiduciary
US
Federal Estate Tax Calculator 2026 + Prior Taxable Gifts + Projection
Planning estimate using the 2026 federal basic exclusion amount ($15,000,000 per person) and a simplified top-rate approach above the exemption. :contentReference[oaicite:1]{index=1}
Inputs
Gift clarity: This field is for prior taxable gifts reported on Form 709.
Federal estate tax and gift tax share a unified system—so prior taxable gifts can reduce the remaining exemption.
This calculator uses a simplified planning method to help you compare “today vs. future” scenarios. :contentReference[oaicite:2]{index=2}
Results
Combined transfer base (estate + prior taxable gifts)
$0
Taxable above exemption
$0
Estimated federal estate tax (if death in 2026)
$0
Projected estate value in future year
$0
Projected combined transfer base
$0
Estimated federal estate tax (projected)
$0
Effective tax vs. projected combined base
0.00%
Method note: Federal estate tax is progressive up to a 40% top rate.
This tool uses a simplified “top-rate above exemption” planning estimate to keep the model easy to explain and compare. :contentReference[oaicite:3]{index=3}
Year-by-year projection chart
Projected estate value and estimated federal estate tax using a simplified 2026 method.
Projected Estate
Est. Federal Tax
Year-by-year table
| Year | Projected Estate | Prior Taxable Gifts | Combined Transfer Base | Exemption | Taxable Above Exemption | Est. Federal Tax | Effective % |
|---|
Disclosure: Educational planning estimate only. This tool uses a simplified approach that may differ from
actual federal computations (credits, deductions, valuation, marital planning/portability, charitable planning, and progressive brackets).
Confirm current law and your specific situation with qualified tax and legal professionals. :contentReference[oaicite:4]{index=4}
Federal “Inheritance Tax” FAQs
People often say “federal inheritance tax,” but the U.S. primarily has a federal estate tax. Here are quick, plain-English answers (and what to do next if you’re planning in Arlington Heights).
The U.S. does not have a federal inheritance tax. Instead, there’s a federal estate tax
(a tax on the transfer of property at death). Some states impose their own inheritance tax.
Learn more: IRS Estate Tax overview.
Learn more: IRS Estate Tax overview.
Estate tax is generally paid by the estate before assets are distributed.
Inheritance tax (where it exists) is generally paid by the beneficiary receiving the inheritance.
Typically, only estates above the federal basic exclusion amount are exposed to federal estate tax.
Many families are below that threshold, but planning matters if you have real estate, retirement accounts, life insurance,
or a business that pushes your total above the exemption.
They can. Certain gifts above annual limits are reported on Form 709 and may use part of your lifetime
estate-and-gift exemption. That can reduce what’s available at death for estate tax purposes.
It can. In many cases, life insurance proceeds are included in your estate if you own the policy or have certain “incidents of ownership.”
The right ownership and beneficiary structure can matter a lot.
Start with a simple inventory: real estate, retirement accounts, taxable accounts, business interests, life insurance,
and any large gifts made in the past. Then coordinate beneficiary designations, titling, and trust/attorney work so your
retirement income plan and estate plan support each other.
Helpful resource:
Create/check your Social Security account here:
www.ssa.gov/myaccount
Book Your Complimentary 60-Minute Appointment
Or tap the Talk & Book button to speak with the Arlington Heights assistant.
© 2026 Arlington Heights Retirement Planner and America United Wealth Planning All Rights Reserved.