Estate and Gift Tax Exemption Calculator

io.github.theluckystrike由 GitHub 帳號 theluckystrike 發布v1.0.0更新於 Nov 3, 2026

2026年美國遺產與贈與稅：1500萬美元免稅額（P.L. 119-21）、40%稅率、年度免稅額、DSUE。

AI 翻譯由 AI 模型根據下方的原文描述翻譯，可能有誤。

原文描述

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

發布方自己的服務：Calculator Tools MCP

已驗證Streamable HTTP可網頁執行

概覽

Estate and Gift Tax Exemption Calculator 的託管 MCP 服務（estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev）；無需登入；Streamable HTTP；4 個工具。

暫無 AI 概覽：以下資訊來自註冊中心條目和服務本身。

端點
estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev
最近檢查

安裝

在 SourceWeft 中

  1. 開啟 儀表板中的 Estate and Gift Tax Exemption Calculator，將其新增到工作區。
  2. 為需要使用其工具的對話啟用該服務。

Web executable，透過 Streamable HTTP。 遠端服務在工作區中設定後即可從網頁執行環境執行。

交給代理程式安裝

把這段提示詞貼上到 Claude Code、Codex、Cursor 等代理程式，或 SourceWeft 對話中。代理程式會讀取該伺服器的安裝指南，先向你展示發布者、端點和登入方式，經你同意後再把它新增到你的客戶端。金鑰不會寫進任何命令。

閱讀 https://sourceweft.com/mcp/io.github.theluckystrike%2Festate-gift-tax-exemption-calculator-mcp/install.md，並按其中說明把這個 MCP 伺服器接入我的客戶端。修改任何設定之前，先告訴我它的發布者、端點和登入方式，等我確認。不要把 API 金鑰寫進命令或我會提交的檔案；問我金鑰應從哪裡取得。

檢視代理程式所依據的安裝指南

其他 MCP 客戶端

把它新增到你客戶端的 mcpServers 設定中。

{
  "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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Each one is free, needs no API key and has a hosted URL you can paste into Claude or ChatGPT.

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The paid back-office collection (invoices, VAT, PDFs, spreadsheets) is at https://mcp.zovo.one

來源：README.md，提交 108a0d3

工具

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.

輸入參數year

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.

輸入參數dsueyeardeductionsgross_estate必填gift_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.

輸入參數yearamount必填recipientsgift_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.

輸入參數year_ayear_btaxable_estate

版本歷史

1
  1. v1.0.0最新Nov 3, 2026

評分

已滿足適用檢查項的 100%

該評分衡量此收錄條目的完整程度，依據註冊中心條目、端點與公開來源計算得出。它不是對伺服器本身的評價，也不表示伺服器安全或目前可用：可連通性是帶日期的檢查結果，評分也不包含安裝量或使用者評價。

  • 近 30 天內可連通必需25 分
  • 已宣告認證方式必需10 分
  • 已列出工具必需15 分
  • 描述必需15 分
  • 圖示10 分
  • 文件15 分
  • 授權條款10 分

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