Estate & Inheritance Tax — Full Guide & Tool Index
A single hub linking every EstateFig calculator, state guide, and explainer. Each figure traces back to federal statute (IRC § 2010, OBBBA 2025) or a state Department of Revenue. For question-style articles, also see the Learn hub →.
Calculators & planning tools
State estate-tax guides (13)
Plain-English guides (22)
How to Reduce Estate Tax in 2026: 7 Strategies
Practical, legal ways to reduce or avoid federal and state estate tax in 2026, from annual gifts and portability to ILITs, GRATs, and step-up planning.
Federal TaxWhat Is Portability (DSUE) and How Do You Elect It?
Portability lets a surviving spouse use a deceased spouse’s unused estate tax exemption. Learn the rules, deadlines, and Form 706 requirements for 2026.
Income TaxWhat Kind of Assets Get a Step-Up in Basis at Death?
Learn which inherited assets receive a stepped-up basis to fair market value at death and which do not, plus how to estimate the capital-gains tax saved.
New YorkWhat Is the New York Estate Tax Cliff?
New York’s estate tax cliff can make the entire estate taxable once it exceeds 105% of the exemption. Learn the 2026 numbers and how to avoid the cliff.
Inheritance TaxWhat Is an Inheritance Tax and Which States Have One?
An inheritance tax is paid by the heir, not the estate. Learn which states still levy one in 2026, how rates vary by relationship, and how to calculate the tax per heir.
RelocationHow to Avoid Estate Tax by Relocating to a No-Tax State
Moving your domicile to a state with no estate tax can eliminate state-level estate tax. Learn the residency rules, traps, and how to compare savings.
Federal TaxWhat Is the Federal Estate Tax Exemption for 2026?
The 2026 federal estate tax exemption is $15 million per person, made permanent by OBBBA 2025. Learn what counts, how portability works, and who still owes tax.
By StateWhich States Have an Estate Tax in 2026?
A complete 2026 list of the 13 states (plus D.C.) with an estate tax, the 5 with an inheritance tax, and the 33 with neither — with exemptions and top rates.
Federal Tax2026 Gift Tax Limits: Annual & Lifetime Exemption
The 2026 gift tax annual exclusion is $19,000 per recipient; the lifetime gift and estate exemption is $15 million. Learn the limits, rates, and how gifting reduces estate tax.
PlanningDo You Need an Estate Plan? By Net Worth & Life Stage
Estate planning is not just for the wealthy. Learn who needs a will, trust, power of attorney, and healthcare directive — and when federal estate tax actually becomes a concern.
Federal TaxGST Tax 2026: The $15M Generation-Skipping Exemption
The 2026 GST tax exemption is $15 million per person at a flat 40% rate. Learn what a skip person is, the three triggers, and how dynasty trusts use the exemption.
FundamentalsEstate Tax vs Inheritance Tax: What’s the Difference?
Estate tax is paid by the estate before distribution; inheritance tax is paid by each heir after. Learn who pays, which states impose each, and how they interact with the federal $15M exemption.
Federal TaxHow to Elect Portability (DSUE) on Form 706 in 2026
Portability lets a surviving spouse claim the deceased spouse’s unused federal exemption — up to $30M in 2026. Learn the Form 706 steps, deadline, simplified filing, and traps.
Wills vs. TrustsWill vs. Trust: Differences, Costs & How to Choose
A will takes effect at death and goes through probate; a funded living trust works during your life and can avoid probate. Compare what each does, costs, privacy, and how to choose.
IntestacyDying Without a Will: How State Intestacy Laws Work
Die without a will and the state decides who inherits, who manages your estate, and who raises your minor children. Learn how intestacy laws work, who gets what, and how to avoid it.
Estate PlanningDigital Assets & Inheritance: What Heirs Receive in 2026
Crypto, online accounts, digital businesses, and files: what passes to heirs, what dies with you, and the executor’s practical checklist — plus estate-tax treatment.
State Estate Taxes2026 State Estate Tax Exemptions: Thresholds by State
The 2026 federal estate tax exemption is $15 million per person, but 12 states and DC tax estates at thresholds as low as $1 million. A state-by-state map of 2026 estate and inheritance tax exemptions, top rates, and the traps that catch unprepared estates.
Wills vs. TrustsWhat Is a Will? Definition, Requirements & How It Works
A will is a legal document that directs who receives your assets and who cares for your minor children after death. Learn the requirements, what it can and cannot do, and how it works with probate.
Wills vs. TrustsWhat Is a Trust? Types, Parties & How It Works (2026)
A trust holds assets for your beneficiaries and is managed by a trustee. Learn the grantor, trustee, and beneficiary roles, revocable vs. irrevocable trusts, funding rules, and tax implications.
Wills vs. TrustsLiving Trust vs. Will: Which Should You Choose? (2026)
A living trust and a will solve different problems. Compare how each handles probate, privacy, incapacity, guardianship, and cost — and when most families need both.
Wills vs. TrustsWhat Is a Pour-Over Will? How It Works With a Trust (2026)
A pour-over will catches assets you forgot to put in your trust and names a guardian for minor children. Learn how it works with a living trust and why most plans need both.
Wills vs. TrustsRevocable vs. Irrevocable Trust: Key Differences (2026)
Revocable trusts keep your control but stay in your taxable estate; irrevocable trusts give up control to gain tax and creditor protection. Learn the trade-offs and when each is used.