Finance
Inheritance & Estate Tax Quick-Check (2026)
Quick estimate of federal estate tax exposure for 2026.
Critical 2026 change: TCJA exemption sunset
⚠️ The estate tax exemption dropped from $13.61M (2024) to approximately $7M in 2026 due to TCJA expiration. Families with estates of $7–14M who previously had no estate tax exposure may now owe significant amounts.
State estate taxes
12 states plus DC impose their own estate tax, often with lower exemptions ($1–4M). Massachusetts and Oregon tax estates above $2M. Add state liability on top of this federal estimate.
⚡ CalcWolf Insight
The TCJA estate tax provision sunset on January 1, 2026 is one of the most significant estate planning events in decades. Families with estates of $7–13M should consult an estate attorney immediately regarding gifting strategies.
Frequently asked questions
What is the inheritance tax exemption in 2026?▾
Federal estate tax exemption in 2026 is approximately $7M per individual ($14M for married couples with portability). This is a significant reduction from the $13.6M 2024 exemption due to TCJA expiration.
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