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Estate Tax Sunset Calculator

Bitcoin appreciation compounds estate tax exposure every year. This calculator shows your current federal and state estate tax exposure based on today's holdings — and what planning strategies are available at your exposure level. Verify current exemption amounts with your estate attorney, as 2025 legislation may have changed applicable thresholds.

By Hal Franklin Bitcoin Wealth Strategist All calculations are client-side — nothing leaves your browser
2026 Estate Planning Context: The federal estate tax exemption was $13.61M per person ($27.22M for married couples) under the Tax Cuts and Jobs Act. 2025 tax legislation may have changed the applicable exemption — verify with your estate attorney. Regardless of the current exemption, Bitcoin's appreciation trajectory means planning done today preserves more wealth than planning delayed. Bitcoin held in a taxable estate grows the exposed amount every year.

Your Estate — Enter Values Below

Total Bitcoin across all wallets and accounts Enter a BTC amount greater than zero.
Used to estimate Bitcoin's estate value Enter a valid BTC price.
Real estate, equities, business interests, etc. Enter 0 or a valid dollar amount.
Married couples can combine exemptions via portability election
States with estate taxes listed — affects urgency note only (state tax modeled separately)

Illustrative estimates only. See disclaimer below. Results model federal exposure using simplified flat-rate calculations.

Current Federal Exposure
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Under current $13.61M exemption
Post-Sunset Exposure
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After Jan 1, 2026 — ~$7M exemption
Planning Window Value ✦
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Additional tax if no action taken
Planning Opportunity
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Urgency Tier
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Strategies to consider now
    How we calculated this — methodology & assumptions

    Calculations will appear after you run the calculator.

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    H
    Hal Franklin Bitcoin Wealth Strategist

    I advise Bitcoin-concentrated families on estate structure, trust architecture, and tax planning. Most Bitcoin holders significantly underestimate their estate tax exposure — and most have not structured to address it. The gap between doing nothing and doing something is often seven figures.

    Work With The Bitcoin Family Office

    We advise a small number of families on Bitcoin estate planning, custody architecture, and wealth structuring. If your exposure result is meaningful, the planning gap between now and a properly structured estate is worth addressing. We'd be glad to work through this with you.

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    Frequently Asked Questions

    What is the TCJA estate tax sunset and when does it happen?
    The Tax Cuts and Jobs Act of 2017 doubled the federal estate tax exemption to approximately $15M per person (2025 figure). The One Big Beautiful Bill Act, signed into law in 2025, made this exemption permanent. Bitcoin holders with significant holdings should model their estate tax exposure annually as the asset appreciates.
    Why does the sunset matter more for Bitcoin holders than other estates?
    Bitcoin's price appreciation makes the sunset especially consequential. A holding worth $5M today could be worth $20M in five years. The current elevated exemption creates a narrow window to transfer that appreciation potential out of your taxable estate — through GRATs, dynasty trusts, or direct gifting — before both the exemption drops and the asset grows further. Lower exemption plus higher BTC price equals exponentially larger estate tax exposure.
    What is a GRAT and how does it help with the sunset?
    A Grantor Retained Annuity Trust (GRAT) lets you transfer assets to heirs with minimal or zero gift tax. You fund a trust with Bitcoin, receive annuity payments back over a term, and any appreciation above the IRS hurdle rate passes to beneficiaries estate- and gift-tax free. For rapidly appreciating assets like Bitcoin, GRATs can move substantial value out of your taxable estate. Use our GRAT Optimizer to model the outcome for your specific holdings.
    What is a Spousal Lifetime Access Trust (SLAT) and when should I use one?
    A SLAT is an irrevocable trust funded with your lifetime gift tax exemption, where your spouse is a permissible beneficiary. It removes assets from your taxable estate while preserving indirect access through your spouse. For married couples, a SLAT is one of the most efficient estate planning structures available — it removes Bitcoin from your taxable estate while the family retains indirect access through the spousal beneficiary. Consult an estate attorney about the current lifetime exemption amount applicable to your situation.
    Which states impose estate tax on Bitcoin in addition to the federal tax?
    Twelve states plus Washington D.C. impose estate taxes in addition to the federal estate tax: Massachusetts, Oregon, Washington, Minnesota, Illinois, Maryland, Vermont, Rhode Island, Connecticut, Hawaii, Maine, and New York. State exemptions are often far lower — Massachusetts has a $2M exemption, for example. Bitcoin holders in these states face additional exposure at estate values well below the federal threshold.

    ⚠ Calculator Disclaimer — Read Before Using Results

    Results produced by this calculator are rough, illustrative estimates only and must not be relied upon for any financial, legal, tax, or investment decision. All figures are clearly labeled "Illustrative Estimate." Actual outcomes will differ — often significantly — from any number shown here.

    This calculator uses simplified assumptions: a flat 40% federal rate applied to the estate above the exemption with no brackets, graduated rates, credits, or deductions modeled. The post-TCJA exemption figure used ($7M per person) is an approximation of the pre-TCJA level adjusted for inflation — 2025 legislation may have changed the applicable exemption. Verify current exemption amounts with your estate attorney. State estate taxes are not modeled in this calculator. Portability, marital deduction, charitable deductions, debt offsets, and other factors are excluded.

    Laws change. The estate tax landscape changed in 2025. The exemption amounts shown reflect pre-legislation assumptions and may not match current law. This tool does not constitute legal, tax, financial, or investment advice. It is provided for illustrative and educational purposes only. Individual circumstances vary substantially. Do not take any action without first consulting a qualified estate planning attorney and licensed CPA who is familiar with your complete financial situation and applicable law.

    The Bitcoin Family Office makes no representation that information contained herein is current, accurate, or complete. Tax law and Bitcoin's regulatory status change frequently. This calculator was built to help you understand the structure of the problem — not to replace qualified professional advice.

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