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Lifetime Gift and Estate Comparison
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Estate Calculator
Lifetime Gift & Estate Tax Planning Calculator
Compare one donor’s cash-gift plan with no gifts, including recipient-year exclusions, payment timing and family wealth.
One U.S.-citizen/resident donor; cash gifts to non-spouse recipients only. Historical adjusted taxable gifts must precede the first modeled calendar year and require no gift-tax-payable/history adjustment. All modeled-year gifts must appear below. Start with the estate value BEFORE those gifts, not an already reduced balance; reconcile any already-paid same-year gifts and opening assets externally. No automatic marital deduction, married exclusion, GST savings, trust benefits or gift splitting. Transfers, debt, state tax and eligible bequests at death stay fixed; legal eligibility and liquidity need external review.
Estate and Timing
Marriage does not automatically halve an estate or double its exemption. DSUE is a verified inherited exclusion, not a deduction or a newly calculated portability election. Lifetime gifts must exclude property already included in this gross estate. State tax is a verified dollar estimate, not a universal rate or threshold; only the entered eligible portion is deducted federally.
Gift Schedule
Amounts are per recipient for family gifts; recipient count multiplies cash and exclusion. Reuse the SAME group key for the same people across rows, with the same count. Charitable amount is one total payment (count 1). Offset 0 is an immediate payment in the selected year; an annual row repeats at the start of each modeled year. Gifts in the terminal year occur before the death snapshot.
Published exclusions apply in 2025–2026. Later basic-exclusion growth and annual exclusions are explicit user assumptions, not IRS limits. DSUE remains fixed. Unverified present interests get NO annual exclusion. Taxable gifts beyond available exclusion are blocked for gift-tax review.
Understanding Lifetime Gifts
Two $10,000 present-interest gifts to the same child in 2026 total $20,000 and create $1,000 of adjusted taxable gifts—not two separate $19,000 exclusions. With no growth and an already taxable estate, that plan can reduce federal estate tax by $7,600, not $8,000. Below the estate-tax threshold, the estate-tax saving may be zero.
How This Calculator Works
Each calendar year aggregates the donor’s gifts per recipient, applies any verified annual exclusion once, removes actual cash before compounding, and checks funding and exclusion capacity. At death, the same estate-tax engine compares the no-gift estate and prior gifts with the smaller estate and all taxable gifts. Charitable cash leaves the estate as well, but is not counted as a gift to heirs.
IRS gift-tax instructions and annual-exclusion rulesReview Your Estate Planning Assumptions
Review ownership, legal deductions, gift records, portability and distribution provisions with qualified professionals before acting on an illustration.
Frequently Asked Questions
Per donor, recipient and calendar year. Both 2025 and 2026 use $19,000 for eligible present-interest gifts. Rows sharing a recipient group key are aggregated before the exclusion is applied once per person. Different keys must identify disjoint groups; enter all gifts for each modeled year.
Estate and gifting plans
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