2026 Educational Estimate

U.S. Estate Tax Exposure Estimator

Explore a simplified estimate of potential U.S. federal estate tax exposure based on domicile, asset situs, estimated deductions, and a hypothetical planning scenario.

Estate information

Federal estate-tax classification

Domicile is a facts-and-circumstances tax determination. Immigration status alone does not conclusively determine estate-tax domicile.

Shares of U.S. corporations / U.S. securities

The location of the brokerage account does not by itself determine situs.

U.S. real estate fair market value

Other potentially U.S.-situated assets

Examples may include tangible property, certain debt obligations, or business interests.

Estimated allowable debts and estate deductions

This may include qualifying mortgages, liens, claims, or administration expenses. Actual deductibility and documentation requirements can differ, especially for an NRNC estate.

Hypothetical assets excluded after completed planning

Use only for a planning illustration confirmed by qualified U.S. tax counsel. A foreign feeder, blocker, trust, entity, transfer, or other structure does not automatically remove an asset from the U.S. gross estate.

Estimated results

Gross estate included in estimate: $1,000,000
Hypothetical planning reduction: $0
Estimated allowable deductions: $0
Net estate before unified credit: $1,000,000
2026 exclusion / credit equivalent: $60,000
Amount above exclusion equivalent: $940,000
Estimated effective federal rate: 33.3%

Estimated federal estate tax

$332,800

This model applies the federal tentative tax-rate schedule and subtracts the estimated unified credit. It assumes no prior taxable gifts or prior gift tax.

For this simplified model, an NRNC estate is evaluated using potentially U.S.-situated assets and a $60,000 unified-credit equivalent. An applicable estate-tax treaty may materially change the result.

Confidential Planning Review

Your estimated U.S. estate tax exposure may be materially reduced through coordinated cross-border structuring. Request a confidential review with Mexus Advisory to evaluate your brokerage accounts, U.S. real estate, entity ownership, and planning alternatives.

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Important: This calculator is a general educational screening tool, not a tax return or legal opinion. It does not determine domicile, citizenship, asset situs, debt allocation, deductibility, treaty eligibility, filing requirements, valuation discounts, adjusted taxable gifts, prior gift tax, portability, marital or charitable deductions, QDOT treatment, life-insurance inclusion, generation-skipping transfer tax, state estate or inheritance tax, or the legal effectiveness of any planning structure. Do not rely on this estimate to transfer, sell, restructure, insure, or otherwise change ownership of assets. Consult qualified U.S. estate-tax counsel and a tax adviser before acting.

Assumptions reference: IRS 2026 exclusion information, IRS NRNC estate-tax FAQs, 26 U.S.C. § 2001 rate schedule.