Cara Menghitung Federal Estate Tax

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The federal estate tax calculator determines whether an estate owes federal estate tax and how much. In 2024, estates under the $13.61 million exemption owe zero tax. Estates above the exemption are taxed at a top rate of 40% on the excess.

Rumus

GE

Gross Estate ($) — Total value of all assets at death

D

Deductions ($) — Debts, expenses, marital and charitable deductions

EX

Exemption ($) — Federal estate tax exemption ($13.61M in 2024)

R

Tax Rate (%) — Graduated rates from 18% to 40%

Panduan Langkah demi Langkah

1. 1Calculate the gross estate: all assets the deceased owned or had interests in
2. 2Subtract allowable deductions: debts, funeral expenses, charitable bequests, marital deduction
3. 3Compare the taxable estate to the exemption ($13.61M per person in 2024)
4. 4Apply graduated tax rates (18–40%) to the amount exceeding the exemption

Contoh Terpecahkan

Kesalahan Umum yang Harus Dihindari

• ✕Not using portability to transfer the deceased spouse’s unused exemption (must file estate tax return)
• ✕Confusing the federal estate tax with state estate taxes (which have much lower exemptions)
• ✕Assuming the exemption will remain at $13.61M — it is scheduled to drop to ~$7M in 2026

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