🏛️ 美国联邦遗产税计算器Estate Tax Calculator
估算美国联邦遗产税：总遗产减去债务和费用、慈善及配偶扣除，加上历年应税赠与，按国内税收法典 §2001(c) 税率表计算，再扣除免税额（2026 年 1,500 万美元，可加配偶未用免税额 DSUE）。不含州遗产税。Estimate US federal estate tax: the gross estate less debts and expenses, charitable and marital deductions, plus lifetime taxable gifts, taxed on the IRC §2001(c) rate schedule and reduced by the exclusion ($15,000,000 in 2026, plus any deceased spouse's unused exclusion, DSUE). State estate taxes are not included.
使用说明与常见问题How-to & FAQ
「美国联邦遗产税计算器」是什么？What is the Estate Tax Calculator tool?
估算美国联邦遗产税：总遗产减去债务和费用、慈善及配偶扣除，加上历年应税赠与，按国内税收法典 §2001(c) 税率表计算，再扣除免税额（2026 年 1,500 万美元，可加配偶未用免税额 DSUE）。不含州遗产税。Estimate US federal estate tax: the gross estate less debts and expenses, charitable and marital deductions, plus lifetime taxable gifts, taxed on the IRC §2001(c) rate schedule and reduced by the exclusion ($15,000,000 in 2026, plus any deceased spouse's unused exclusion, DSUE). State estate taxes are not included.
如何使用「美国联邦遗产税计算器」？How do I use the Estate Tax Calculator tool?
在「美国联邦遗产税计算器」中，填写「去世年份」、「遗产总额」、「债务、丧葬和管理费用」、「慈善扣除」、「配偶扣除（留给美国公民配偶的部分）」等参数，结果会随输入实时计算并显示在下方。In the Estate Tax Calculator: Fill in "Year of death", "Gross estate", "Debts, funeral and administration expenses", "Charitable deduction", "Marital deduction (to a US-citizen spouse)"; results are recalculated instantly as you type.
2026 年遗产税免税额是多少？What is the 2026 estate tax exclusion?
2026 年基本免税额为每人 1,500 万美元（2025 年为 1,399 万美元），超过部分最高税率 40%。2026 年年度赠与免税额为每位受赠人 19,000 美元，在此以内的赠与不计入应税赠与。The 2026 basic exclusion is $15,000,000 per person ($13,990,000 in 2025), with a top rate of 40% above it. The 2026 annual gift exclusion is $19,000 per recipient; gifts within it are not taxable gifts.
税是怎么算的？How is the tax calculated?
先算计税基数 = 遗产总额 − 债务费用 − 慈善扣除 − 配偶扣除 + 1976 年后应税赠与，按 IRC §2001(c) 税率表（18%–40%）算出暂定税额，再减去免税额对应的统一抵免额（同一税率表在免税额处的税额）。由于免税额远超 100 万美元，超出部分实际都按 40% 计税。Tax base = gross estate − debts and expenses − charitable deduction − marital deduction + taxable gifts after 1976. The tentative tax on the IRC §2001(c) schedule (18%–40%) is reduced by the unified credit, the tax on the same schedule at the exclusion amount. Because the exclusion is far above $1 million, everything above it is effectively taxed at 40%.
什么是 DSUE？What is DSUE?
已故配偶未用完的免税额（Deceased Spousal Unused Exclusion）可以转移给在世配偶，但必须在已故配偶的遗产税申报表（706 表）上选择转移。按 706 表说明，DSUE 取以下两者中较小者：已故配偶去世当年的基本免税额（例如 2012 年为 $5,120,000），或已故配偶实际未用完的免税额。本工具不知道已故配偶的去世年份，只检查不超过所选年份的基本免税额，请填写 706 表上确定的 DSUE。The deceased spousal unused exclusion can pass to the surviving spouse, but only if it was elected on the deceased spouse's estate tax return (Form 706). The tool adds it to the basic exclusion, capped at the basic exclusion.
计算结果可以作为最终依据吗？Can I rely on the result?
「美国联邦遗产税计算器」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The Estate Tax Calculator uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.
「美国联邦遗产税计算器」免费吗？需要注册吗？Is the Estate Tax Calculator free? Do I need an account?
「美国联邦遗产税计算器」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The Estate Tax Calculator is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.