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Form 706 Calculator

Estimate federal estate tax on Form 706 for 2026, including lifetime gifts reported on Form 709 and a spouse's unused exclusion.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

Form 706 estate tax calculator (2026)

Gross estate ($)Debts, funeral and expenses ($)Left to a US-citizen spouse ($)Left to charity ($)Taxable gifts after 1976, from Form 709 ($)DSUE from a late spouse ($)

Federal estate tax

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–Tax base: taxable estate + lifetime taxable gifts

–Exclusion available

–Exclusion left unused

Form 706, Form 709 and the 2026 exemption

Form 706 is the federal estate tax return; Form 709 reports gifts during life. They share one lifetime exclusion, which the 2025 tax law raised to $15,000,000 per person for 2026, indexed for inflation after that (Rev. Proc. 2025-32). Gifts up to the $19,000 annual exclusion per recipient ($38,000 for a couple splitting gifts) don't use any of it and don't need Form 709.

Who files Form 706: estates whose gross estate plus lifetime taxable gifts exceeds the exclusion, and estates electing portability, due 9 months after death (6-month extension available).
Deductions: debts, funeral and administration costs, everything left to a US-citizen spouse (unlimited marital deduction) and to charity.
Portability: a surviving spouse can add the late spouse's unused exclusion (DSUE), up to $30,000,000 for a couple, but only if Form 706 is filed for the first death.
Rate: above the exclusion, the estate pays 40%.

Worked example

A single person dies in 2026 with a $20,000,000 gross estate and $500,000 of debts and costs. The taxable estate is $19,500,000, which is $4,500,000 over the $15,000,000 exclusion, so the estate tax is $1,800,000 (40% of the excess). Leaving the excess to charity or a spouse, or using annual exclusion gifts first, cuts it. Some states have their own estate or inheritance tax at far lower thresholds; see also gift tax.

Common questions

What is the estate tax exemption for 2026?

$15,000,000 per person, indexed for inflation after 2026.

What is the estate tax rate?

40% on the amount over the exclusion.

When is Form 706 due?

9 months after death, with a 6-month extension available.

Do I file Form 709 for a $19,000 gift?

No, gifts within the annual exclusion don't need Form 709.

Sources

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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.