Estate Tax Risk Assessment
Not sure where you stand? Answer four questions for an exposure tier and a pointer to the right calculator. This is orientation only — use the federal, state, or simulate tools for an actual figure.
Estate Tax Risk Assessment — Calculation Summary
| Input / parameter | Value |
|---|---|
| Estimated taxable estate | $6,000,000 |
| State of residence | New York |
| Married | Yes |
| Has heirs | Yes |
| Result | |
| Exposure tier | Low |
| Risk score | 0/100 |
Source: Federal: IRC § 2010; state figures from each jurisdiction's Department of Revenue.
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
- Marital deduction defers federal tax for a surviving spouse (portability can help too).
This is a quick orientation, not a calculation of your actual tax. Use the federal, state, or simulate tools for a figure.
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Federal threshold: IRC § 2010(c)(3) sets the 2026 federal estate tax exemption at $15M per person.
- State thresholds: Each state’s estate tax exemption, top rate, and special rules are sourced to its Department of Revenue or statute.
- Scoring: The score weights federal exposure, state exposure, and relationship-based inheritance tax risk. Marriage reduces the score because the marital deduction defers federal tax.
How to interpret your estate tax risk assessment result
- Low exposure usually means your estate is below both federal and state thresholds.
- Moderate exposure means you are approaching a threshold or live in a state with a lower exemption.
- High exposure means your estate exceeds the federal exemption, a state exemption, or both.
- The “Go to the right calculator” button sends you to the tool that matches your biggest risk.