Calculadora de Imposto Sobre Herança Online Grátis
Federal estate tax with 2024 exemption, deductions and effective rate calculation
Sobre Esta Calculadora
The federal estate tax applies only to estates exceeding the lifetime exemption — $13.61 million per individual in 2024 ($27.22 million for a married couple with proper planning). Fewer than 0.2% of estates actually pay federal estate tax, but for those that do, the rate above the exemption is a flat 40%.
Example: an estate worth $20 million with no planning faces a taxable estate of $6.39 million above the exemption, resulting in a federal tax bill of $2,556,000 — payable within nine months of death.
The unlimited marital deduction allows spouses to transfer any amount to each other tax-free. Portability allows a surviving spouse to "inherit" the deceased spouse's unused exemption. Without a portability election on the first spouse's estate return (due nine months after death), that exemption is lost permanently.
Key strategies for large estates: irrevocable life insurance trusts (ILITs), grantor retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), and annual exclusion gifts ($18,000 per recipient in 2024) that remove assets from the taxable estate without using the lifetime exemption.
Important: the current $13.61M exemption is scheduled to sunset to roughly $7M (inflation-adjusted) in 2026 without Congressional action — making estate planning particularly time-sensitive for those with estates above that threshold.
Veja o cálculo sobre a taxação de impostos a propriedades imobiliárias e espólios.
Dicas
- 2024 federal estate tax exemption: $13.61M per person. Tax rate above exemption is 40%.