Legal & Estate Calculators (2026)
State-by-state estate and inheritance tax exposure, and what an LLC really costs to run.
About these legal & estate calculators
The federal estate tax exemption is $15,000,000 per person, so almost nobody owes it. State thresholds are an entirely different matter: Oregon starts at $1,000,000 and has never been indexed, Massachusetts taxes the whole estate once you exceed $2,000,000, and New York has a cliff that erases the exemption completely just above it. Twelve states and DC levy an estate tax, five tax the beneficiary instead, and Maryland does both. The LLC calculator covers the other recurring surprise — that the filing fee is trivial next to annual reports, franchise taxes and publication requirements across all 50 states. Where sources genuinely disagree, as they do on New York's exemption, the page says so rather than presenting one figure as settled fact.