Estate & Gift Tax Penalty Calculator

Calculate penalties for late filing or payment of estate (Form 706) and gift (Form 709) tax returns

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2025 Thresholds

  • Estate Tax Exemption: $13,990,000 per person
  • Form 706 Filing Threshold: Gross estate exceeding $13,990,000
  • Gift Tax Annual Exclusion: $19,000 per donee
  • Estate/Gift Tax Rate: 40%