Form 706 Estate Tax Filing-Threshold & Portability Estimator

Check whether a U.S. citizen or resident decedent’s gross estate plus adjusted taxable gifts and specific exemption exceeds the federal filing threshold for the year of death. Explore the separate portability reason to file—even when the threshold is not exceeded.

Form 706 deadline calculator Form 706 & 709 Software — $399

1 · Initial filing assessment

Estimate whether Form 706 filing is triggered

Date of deathIRS thresholds depend on the calendar year of death. Years 2011–2026 supported.

Decedent’s U.S. status

Gross estate at date of death ($)Federal gross estate, not merely probate assets or net assets after debts.

Adjusted taxable gifts after 1976 ($)Use adjusted taxable gifts under IRS Form 706 rules—not all lifetime gifts.

Specific exemption for qualifying pre-1977 gifts ($)

Was a spouse surviving at death?Portability may be relevant for an eligible surviving spouse.

Is a portability election being considered?

This is a federal filing-threshold check, not an estate tax liability calculator. It does not calculate estate deductions, exclusions, tax due, GST tax or DSUE amounts, and does not determine state filing requirements.

Understand the results

Threshold: For U.S. citizens or residents, Form 706 is generally required when the gross estate + adjusted taxable gifts + specific exemption exceeds that year's threshold. Expenses, debts and deductions do not simply reduce this initial filing threshold test.

Portability: A below-threshold estate may still need to file a timely Form 706 to elect transfer of a deceased spousal unused exclusion (DSUE) amount. Eligible late elections may qualify for relief, including Revenue Procedure 2022-32, but the requirements and deadlines must be reviewed.

Nonresident noncitizen estates: Different rules apply, often involving Form 706-NA. This estimator will stop rather than apply the wrong threshold.

IRS sources

Instructions for Form 706 · IRS filing threshold table · Portability relief (Rev. Proc. 2022-32)