Estate Tax Calculator · Practical guide
Estate Tax Calculator for Married Couples
The unlimited marital deduction plus two $13.99 million exemptions let couples shield nearly $28 million from federal estate tax.
At a glance
Two Powerful Protections
Married couples get two distinct shields. First, the unlimited marital deduction: assets left to a surviving U.S. citizen spouse pass with no federal estate tax at the first death. Second, each spouse carries a $13.99 million exemption (2026), and with proper planning — including portability of the unused exemption — a couple can shelter about $27.98 million combined.
Interactive tool
Estate Tax Calculator
Enter your own values, then compare the result with the examples below.
Results
Example 1: First Spouse Dies, $20 Million Estate
Suppose a $20 million estate leaves $14 million to the surviving spouse as a marital deduction. The taxable estate is $6 million — below the $13.99 million exemption — so the federal estate tax is $0. To model this above, enter $20,000,000 as the gross estate and $14,000,000 as the marital deduction.
Example 2: Marital Deduction Plus Exemption
Take a $30 million estate where $16 million passes to the spouse under the marital deduction. The remaining taxable estate is $14 million, just $10,000 over the exemption, producing a tax of only $1,800 at the 18% starting bracket. Without the marital deduction, that same estate would face tax on $16.01 million of excess — over $6 million in tax.
Planning Points for Couples
- File an estate tax return at the first death to elect portability, even if no tax is due — this preserves the deceased spouse's unused exemption.
- Assets passing to a non-citizen spouse generally require a special trust (QDOT) to claim the marital deduction.
- State estate taxes may still apply at lower thresholds, depending on where you live.
- Very large estates often use credit shelter trusts so both exemptions apply fully regardless of how assets are left.
Frequently Asked Questions
Is the marital deduction really unlimited?
Yes, for assets passing to a surviving spouse who is a U.S. citizen. Any amount can pass tax-free at the first death, deferring estate tax until the surviving spouse's estate is settled.
What is portability of the estate tax exemption?
Portability lets a surviving spouse add the deceased spouse's unused exemption to their own, but only if an estate tax return is filed at the first death to elect it. It is not automatic.
Does the marital deduction mean the couple never pays estate tax?
No. It defers the tax. When the surviving spouse later dies with an estate above the combined exemptions, estate tax is assessed then.
How do I use this calculator as a married couple?
Enter the estate of the spouse who has died, put the amount passing to the survivor in the marital deduction field, and the result shows the tax due at that death. Run it again later for the survivor's estate.