Estate and Gift Tax Exemption Calculator

io.github.theluckystrikePublished by GitHub account theluckystrikev1.0.0Updated Nov 3, 2026

2026 US estate and gift tax: $15M exemption (P.L. 119-21), 40% rates, annual exclusion, DSUE.

The publisher's own server: Calculator Tools MCP

VerifiedStreamable HTTPWeb executable

Overview

Estate and Gift Tax Exemption Calculator's hosted MCP server (estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev); no sign-in required; Streamable HTTP; 4 tools.

No AI overview yet: these facts come from the registry entry and the server itself.

Endpoint
estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev
Last checked

Installation

In SourceWeft

  1. Open Estate and Gift Tax Exemption Calculator in the dashboard and add it to a workspace.
  2. Enable the server for the chats that should use its tools.

Web executable via Streamable HTTP. Remote servers run from the web runtime once configured in a workspace.

Use with an agent

Paste this prompt into Claude Code, Codex, Cursor or another agent — or into SourceWeft chat. The agent reads this server's install guide, shows you its publisher, endpoint and sign-in, and adds it to your client once you agree. Keys never go into a command.

Read https://sourceweft.com/mcp/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp/install.md and connect the MCP server it describes to my client. Before changing any config, show me its publisher, endpoint and sign-in method and wait for my OK. Never put an API key in a command or in a file I would commit; ask me where it should come from.

Read the install guide the agent follows

Other MCP clients

Add this to your client's mcpServers config.

{
  "mcpServers": {
    "estate-and-gift-tax-exemption-calculator": {
      "type": "http",
      "url": "https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp"
    }
  }
}

README

estate-gift-tax-exemption-calculator-mcp

Estate and gift tax exemption calculator MCP server: the 2026 federal estate tax exemption of $15,000,000 under P.L. 119-21, the unified rate schedule, the annual gift exclusion, gift splitting, non-citizen spouse gifts and portability (DSUE).

Your model was probably trained when the estate tax exemption was scheduled to fall to about half on January 1, 2026, when the Tax Cuts and Jobs Act doubling expired. That did not happen. The One Big Beautiful Bill Act (P.L. 119-21, sec. 70106, signed July 4, 2025) set the basic exclusion amount to $15,000,000 for 2026, indexed for inflation after 2026, with no sunset. This server gives an assistant those rules from IRS and statute sources.

Federal only. Not legal or tax advice.

Tools

ToolWhat it does
get_exemption_amountsBasic exclusion amount, applicable credit, filing threshold, annual gift exclusion (and doubled with gift splitting), non-citizen spouse exclusion, GST exemption and top rate for a year, 2011-2026.
calculate_estate_taxFederal estate tax the Form 706 way: gross estate minus deductions, plus lifetime taxable gifts, tentative tax on the 26 USC 2001(c) schedule, minus gift tax payable and the applicable credit on the basic exclusion plus DSUE. 2013-2026.
check_giftChecks a gift: annual exclusion per recipient, gift splitting (sec. 2513), unlimited marital deduction for a US citizen spouse, the separate exclusion for a non-citizen spouse, whether Form 709 is needed, lifetime exemption left and gift tax due.
compare_yearsTwo years side by side, with the estate tax on the same taxable estate in each. Default 2025 vs 2026.

Every result has structured JSON, a plain-English summary, as_of, a source URL and a more link.

What it knows that your model does not

  • The 2026 basic exclusion amount is $15,000,000 per person ($30,000,000 for a married couple using portability). P.L. 119-21 sec. 70106 replaced the $5,000,000 base in sec. 2010(c)(3) with $15,000,000 and struck the TCJA sunset. Amounts after 2026 are indexed and rounded to the nearest $10,000.
  • The 2025 amount was $13,990,000 (Rev. Proc. 2024-40). The applicable credit is $5,945,800 for 2026 and $5,541,800 for 2025.
  • The 2026 annual gift exclusion is $19,000 per recipient, the same as 2025, or $38,000 with gift splitting.
  • Gifts to a spouse who is not a US citizen get no unlimited marital deduction. The annual exclusion for them is $194,000 for 2026 (Rev. Proc. 2025-32) and was $190,000 for 2025 (Rev. Proc. 2024-40).
  • The 2026 GST exemption is $15,000,000 (Rev. Proc. 2025-32).
  • The top rate is still 40% above $1,000,000 on the unified schedule in 26 USC 2001(c).
  • A surviving spouse can add the deceased spouse's unused exclusion (DSUE) only if the executor files a timely Form 706 and elects portability.

Install

Claude.ai custom connector or ChatGPT developer mode

Add a custom connector and paste the URL. No token is needed.

https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp

Claude Code

claude mcp add --transport http estate-gift-tax https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp

Or run it locally:

claude mcp add estate-gift-tax -- npx -y github:theluckystrike/estate-gift-tax-exemption-calculator-mcp

Claude Desktop

Add this to claude_desktop_config.json:

json
{  "mcpServers": {    "estate-gift-tax": {      "command": "npx",      "args": ["-y", "github:theluckystrike/estate-gift-tax-exemption-calculator-mcp"]    }  }}

Cursor

Add this to ~/.cursor/mcp.json:

json
{  "mcpServers": {    "estate-gift-tax": {      "url": "https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp"    }  }}

VS Code

Add this to .vscode/mcp.json:

json
{  "servers": {    "estate-gift-tax": {      "type": "http",      "url": "https://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp"    }  }}

Node 20 or newer is needed for the local npx version.

Example prompts

  • "What is the federal estate tax exemption for 2026? Did it get cut in half?"
  • "My mother died in 2026 with a $22 million estate, $2 million left to charity. How much federal estate tax is due?"
  • "My husband died in 2024 and his executor elected portability of $6 million. What happens if my estate is $19 million?"
  • "Can my wife and I give each of our four grandchildren $40,000 in 2026 without a gift tax return?"
  • "My wife is not a US citizen. How much can I give her in 2026 tax free?"

Data sources

All numbers were copied from primary sources fetched on 2026-11-02. See DATA_SOURCES.md.

Limitations

  • Federal estate and gift tax only. State estate and inheritance taxes are not included.
  • Exemption amounts cover 2011-2026. The 2027 inflation-adjusted amounts were not found in an IRS source on 2026-11-02, so 2027 requests return an error. Calculations cover 2013-2026, the years the current 2001(c) schedule applies.
  • The non-citizen spouse exclusion is loaded for 2025 and 2026 only.
  • You supply the gross estate, deductions, lifetime taxable gifts and DSUE. Valuation, special use valuation (sec. 2032A), credits for foreign death taxes or prior transfers, and the generation-skipping transfer tax calculation are not modeled.
  • Gift tax due assumes no earlier gift tax was paid and no DSUE is applied to gifts. Gifts of future interests do not get the annual exclusion; the tool assumes present-interest gifts.
  • Not legal or tax advice. Forms 706 and 709 and their instructions decide the official amounts.

More

Charitable bequests and gifts lower a taxable estate: taxbreakcalc.com charitable deduction calculator.

Part of the Zovo MCP collection: https://mcp.zovo.one

Development

npm installnpm run buildnpm test

src/core.ts holds all the rules and has no I/O. src/stdio.ts is the local entry and src/worker.ts is the Cloudflare Worker entry. Both use the same tool registry in src/tools.ts.

License

MIT

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Source: README.md at commit 108a0d3

Tools

4

get_exemption_amounts

Federal estate and gift tax exemption amounts by year

Returns the federal basic exclusion amount (estate and lifetime gift tax exemption), the applicable credit, the filing threshold, the annual gift exclusion per recipient (and doubled with gift splitting), the annual exclusion for gifts to a non-citizen spouse, the 2026 GST exemption and the 40% top rate. Years 2011-2026 from the IRS. 2026: $15,000,000 under P.L. 119-21 (One Big Beautiful Bill Act) sec. 70106, NOT the scheduled TCJA sunset to about half; 2025: $13,990,000; 2026 annual exclusion $19,000; non-citizen spouse $194,000 (Rev. Proc. 2025-32). Models trained before mid-2025 often predict the sunset.

Parametersyear

calculate_estate_tax

Federal estate tax calculator (Form 706 method)

Calculates US federal estate tax the Form 706 way: taxable estate (gross estate minus deductions such as debts, expenses, marital and charitable bequests), plus adjusted taxable gifts, tentative tax on the unified rate schedule of 26 USC 2001(c) (18% to 40%), minus gift tax payable, minus the applicable credit on the basic exclusion amount plus any DSUE (portability) from a deceased spouse. Years 2013-2026. Uses $15,000,000 for 2026 deaths (P.L. 119-21), $13,990,000 for 2025. Federal only.

Parametersdsueyeardeductionsgross_estaterequiredgift_tax_payablelifetime_taxable_gifts

check_gift

Gift tax check: annual exclusion, gift splitting, spouse rules

Checks a gift against the federal gift tax rules for a year (2013-2026): annual exclusion per recipient ($19,000 in 2025 and 2026), gift splitting with a spouse (sec. 2513, doubles it to $38,000), unlimited marital deduction for a US citizen spouse, and the separate annual exclusion for a non-citizen spouse ($190,000 in 2025, $194,000 in 2026 under Rev. Procs. 2024-40 and 2025-32). Returns taxable gifts, whether Form 709 is required, lifetime exemption used and left (2026: $15,000,000), and any gift tax due.

Parametersyearamountrequiredrecipientsgift_splittingrecipient_typespouse_citizenprior_taxable_gifts

compare_years

Compare estate and gift tax exemptions between years

Compares two years (2013-2026) side by side: basic exclusion amount, applicable credit, annual gift exclusion and non-citizen spouse exclusion, and, with a taxable estate, the federal estate tax in each year. Default 2025 vs 2026, the year P.L. 119-21 raised the exemption to $15,000,000 instead of letting it fall to about half.

Parametersyear_ayear_btaxable_estate

Version history

1
  1. v1.0.0LatestNov 3, 2026

Score

100% of the applicable checks met

How complete this listing is, computed from the registry entry, the endpoint and public sources. Not a rating of the server and not a statement that it is safe or working today: reachability is a dated check, and no installs or reviews go into the score.

  • Reached in the last 30 daysRequired25 pts
  • Auth declaredRequired10 pts
  • Tools listedRequired15 pts
  • DescriptionRequired15 pts
  • Logo10 pts
  • Documentation15 pts
  • License10 pts

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