Estate Tax Safe-Zone Calculator
Calculate the largest estate you can hold before federal or state estate tax kicks in. Adjust for marriage, portability, and an optional total-tax cap. Special handling for the New York cliff.
Estate Tax Safe-Zone Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | New York |
| Married | Yes |
| Elect portability (DSUE) | Yes |
| Result | |
| Largest estate with $0 total tax | $7,350,000 |
| Federal no-tax ceiling | $30,000,000 |
| New York state no-tax ceiling | $7,350,000 |
Source: Federal: IRC § 2010; State: N.Y. Tax Law § 954 (cliff: estate > 105% of exemption loses it entirely); 3-year gift lookback (2026).
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.
New York cliff zone: between $7,350,000 and $7,717,500 you owe some NY tax, but cross $7,717,500 and the entire estate is taxed. The largest estate that avoids the cliff is $7,717,500. Staying at or below $7,350,000 owes nothing.
At $7,350,000 + $1, combined federal + state tax would be about $0.The federal ceiling reflects the $15,000,000 per-person exemption (OBBBA 2025, made permanent).
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 floor: IRC § 2010(c)(3) provides a $15M per-person exemption. For a married couple electing portability, the combined federal no-tax ceiling is $30M in 2026.
- State floors: Each state’s estate tax exemption is sourced to its Department of Revenue or statute. The calculator uses the lower of the federal and state ceiling as the combined $0-tax threshold.
- New York cliff: New York taxes the entire estate once it exceeds 105% of the exemption ($7,717,500 in 2026). The safe zone therefore ends at the exemption itself, not the cliff threshold.
How to interpret your estate tax safe zone result
- “Largest estate with $0 total tax” is the maximum gross estate before any federal or state estate tax is owed.
- For married users, the federal ceiling reflects both exemptions only if portability is elected.
- The optional “max total tax” field shows how much larger the estate can be while keeping the tax bill below your chosen cap.
- Crossing the New York cliff by even $1 can make the entire estate taxable, so the safe zone stops at the exemption amount.