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USアメリカFederal Estate & Gift Tax ($13.61M Exemption)財務・給与

US Federal Estate & Lifetime Gift Tax Exemption Calculator

Calculate your potential 40% federal estate and lifetime gift tax liability above the basic exclusion amount ($13,610,000 for individuals, $27,220,000 for married couples with portability) and annual exclusion gifts ($18,000/recipient).

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計算結果Federal Estate & Gift Tax ($13.61M Exemption)

Estimated Federal Estate Tax Owed (40% Top Rate)

$956,000

Net After-Tax Wealth Transferred to Heirs

$15,044,000

Estate Value Exceeding Federal Exemption

$2,390,000

詳細な計算内訳

Gross Estate
$16,000,000
Federal Exemption
$13,610,000
Estate Tax Owed
$956,000
Net to Heirs
$15,044,000

計算方法と根拠

Taxable Estate Base = max(0, Total Net Worth - Lifetime Exemption). Federal Estate Tax Owed = Taxable Base * 40%.

法的免責事項および案内

Under current law, the TCJA doubled exemption limits are set to sunset at the end of 2025 unless extended by Congress.

本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。

よくある質問 (FAQ)

For 2024/2025, you can gift up to $18,000 per recipient per year ($36,000 for married couples) to any number of people without using lifetime exemption.
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