Screen documented gross estate and adjusted taxable gifts against a verified Form 706 filing threshold—without estimating estate tax or distributions.
Choose your path
Screen one documented U.S. citizen/resident estate against the verified year-of-death Form 706 filing threshold without claiming taxable estate, tax due, or net distributions.
Check whether the documented comparison amount crosses the current filing threshold.
Enter gross estate, adjusted taxable gifts, any applicable legacy specific exemption, and the verified year-of-death threshold.
Can reproduce the threshold screen and knows a full Form 706 analysis is still required.
Avoid treating a below-threshold amount as proof no return is needed.
Run the numeric screen, then follow the portability-specific Form 706 route regardless of estate size.
Preserves the timely portability decision instead of relying on the threshold result.
Recognize that the ordinary citizen/resident screen is not the applicable filing test.
Stop at the scope warning and use Form 706-NA, treaty, domicile, and U.S.-situated-asset guidance.
Does not apply the $15M citizen/resident threshold as a universal rule.
Outputs and checklists are planning aids. Review the linked current authorities and the records, terms, instructions, and requirements that apply to your exact situation before a consequential decision.
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The tool does not value property or decide what belongs in the gross estate. Use a consistent date, ownership scope, and amount prepared from current records and applicable Form 706 guidance.
Inputs = documented gross estate + documented adjusted taxable gifts + applicable legacy specific exemptionIRS describes the ordinary citizen/resident filing screen as gross estate increased by adjusted taxable gifts and the specific gift-tax exemption, compared with the filing threshold for the year of death.
Filing Comparison Amount = Gross Estate + Adjusted Taxable Gifts + Specific Gift-Tax ExemptionA comparison amount more than the threshold indicates a filing-threshold path, not the estate tax. A full return applies valuation, schedules, deductions, prior transfers, rates, credits, elections, and other rules the calculator does not model.
Screened Excess = max(0, Filing Comparison Amount - Entered Threshold)Updated: August 2026
An executor has a prepared gross-estate amount and prior taxable-gift record for a 2026 citizen/resident decedent.
→ Filing comparison amount: $15,300,000; amount above entered threshold: $300,000; tax remains unresolved
The documented components add exactly to the entered threshold; the IRS wording for this ordinary screen is more than the threshold.
→ Not above the entered threshold; confirm portability and every other filing path separately
A surviving spouse may need a timely Form 706 portability election even when the ordinary comparison is below the threshold.
→ Numeric screen is below threshold; portability filing decision remains open
Use this page for one narrow Form 706 filing-threshold screen. Enter the gross estate, adjusted taxable gifts, any applicable legacy specific gift-tax exemption, and the verified threshold for the year of death. The result does not determine property inclusion or value, deductions, taxable estate, unified credit, portability, state tax, tax due, or distributions.