New York Estate Tax Calculator
New York levies a state estate tax that applies once the taxable estate exceeds its exemption.
New York Estate Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | New York |
| Taxable estate | $11,025,000 |
| Result | |
| Federal estate tax | $0 |
| New York state estate tax | $1,230,800 |
| Total estate tax | $1,230,800 |
Source: 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: the taxable estate exceeds 105% of the exemption ($7.718M), so the ENTIRE estate is taxed — not just the excess.
Source: N.Y. Tax Law § 954 (cliff: estate > 105% of exemption loses it entirely); 3-year gift lookback (2026)
New York estate tax cliff
New York applies a true cliff: once the taxable estate exceeds 105% of the exemption ( $7,717,500 in 2026), the exemption disappears and the entire estate is taxed — not just the amount above the exemption. Crossing the line by a small margin can create a six-figure state tax bill.
| Taxable estate | New York estate tax |
|---|---|
| $7,000,000 | $0 |
| $7,350,000 (exemption) | $0 |
| $7,717,500 (cliff) | Entire estate taxed |
| $8,000,000 | Entire estate taxed |
Illustrative only. Use the calculator above or the Safe-Zone tool for exact figures at your estate size.
Administration & filing in New York
- Who pays: The estate pays the tax before distribution to heirs.
- Where filed: With New York's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
- Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
- Citation: N.Y. Tax Law § 954 (cliff: estate > 105% of exemption loses it entirely); 3-year gift lookback (2026)
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 tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
- New York tax: N.Y. Tax Law § 954 (cliff: estate > 105% of exemption loses it entirely); 3-year gift lookback (2026).
How to interpret your New York estate tax result
- New York estate tax applies once the taxable estate exceeds $7,350,000.
- Watch the cliff: crossing $7,717,500 makes the entire estate taxable.
- Top state rate: 16.0%.
- New York does not recognize portability; married couples should consider a credit-shelter trust to use both exemptions.
- New York adds back taxable gifts made within 3 years of death.
- Federal estate tax is calculated separately and may apply above the $15M federal exemption.