Estate Tax Calculator                
This calculator is designed to calcualate how much a decedent will incur in estate tax. The calculator takes into consideration prior taxable gifts in this calculation. It requires the current "basic exclusion amount to be input."      
                       
                       
Total gross estate                 
  Funeral & estate expenses              
  Debts                  
  Marital deduction                
  Charitable deduction                
  Other                  
  Total deductions                
Tentative taxable estate                 
State death tax deduction          
This deduction is for estate, inheritance, legacy, or succession taxes paid as the result of the decedent's death to any state or the District of Columbia.
     
Taxable estate                  
Adjusted taxable gifts made after 1976        
Adjusted taxable gifts are added to the taxable estate to determine the tax base. The transfer tax is figured based on the tax base. The transfer tax is reduced for the gift tax paid in the past.
     
Tentative tax base                
Tentative tax                   
Total gift tax paid or payable                 
Gross estate tax                   
Basic exclusion amount                
Deceased spousal unused exclusion (DSUE) amount  
Filing a timely and complete Form 706 with a DSUE amount will be considered an election to transfer the DSUE amount to the surviving spouse. An executor of an estate who files a Form 706 that does not elect to transfer the DSUE amount to the surviving spouse must affirmatively opt out of portability.
       
Applicable exclusion amount                
Applicable credit amount                 
Estate tax                  
Credit for foreign death taxes                 
Credit for tax on prior transfers                
Total credits                  
Net estate tax