Arkansas Estate Tax Calculator

Pri Geens

Pri Geens

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Arkansas Estate Tax Calculator

Estimate the federal estate tax on an Arkansas decedent’s estate and confirm that Arkansas itself charges nothing. Arkansas has no estate tax, no inheritance tax and no gift tax; its old statute imposed only a pick-up tax equal to the federal state death tax credit, which no longer exists. Arkansas’s distinctive rules that this calculator does model are the one-third spousal elective share and the small-estate affidavit. Three modes: estimate the tax, test a larger estate, or solve for the years of gifting needed to reach zero. Fields marked * are required; Calculate names any left empty.

Arkansas rules this calculator enforces: no state estate tax (Ark. Code Ann. 26-74-101 et seq. imposed only the federal state death tax credit pick-up, which is zero for deaths after 2004, so no Arkansas estate tax return is filed); no inheritance tax; no gift tax; common-law (equitable distribution) state, not community property; spousal elective share of one-third of the estate (Ark. Code Ann. 28-4-101); small-estate affidavit where personal property is $100,000 or less (Ark. Code Ann. 28-41-101 et seq.; verify current figure); probate venue in the Circuit Court (probate division) of the county of domicile.
Federal: unified estate and gift schedule topping at 40%; basic exclusion $13,610,000 (2024), $13,990,000 (2025), $15,000,000 (2026); federal portability (DSUE) allowed; unlimited marital and charitable deductions; GST 40%.
Sets the federal basic exclusion and annual gift exclusion.
Circuit Court probate venue; the estate tax itself is federal only.Required. Please choose an Arkansas county.
Select a county to see the Circuit Court venue, the small-estate affidavit threshold, and the federal exclusion for the selected year.

Assets at date of death

Home, land, rental buildings at fair market value.Enter 0 or a positive amount.
Checking, savings, CDs, stocks, bonds, mutual funds.Enter 0 or a positive amount.
IRAs, 401(k)s, 403(b)s, pensions, annuity contracts.Enter 0 or a positive amount.
Death benefit includible when the decedent held any incident of ownership.Enter 0 or a positive amount.
Closely held business, timber or farm interests, vehicles, receivables, trusts includible in the estate.Enter 0 or a positive amount.
Arkansas is a common-law (equitable distribution) state, not community property, so no community-property halving or double step-up applies.

Debts and administration costs

Deductible obligations of the decedent.Enter 0 or a positive amount.
Deductible when paid by the estate.Enter 0 or a positive amount.
Deductible administration expense.Enter a percentage between 0 and 25.
Filing fees, publication, appraisal costs.Enter 0 or a positive amount.
Deductible if not compensated by insurance.Enter 0 or a positive amount.

Bequests and marital status

Unlimited marital deduction for a citizen spouse or a QDOT.Enter 0 or a positive amount.
Unlimited deduction for qualifying charities.Enter 0 or a positive amount.

Prior gifts, portability and GST

Post-1976 taxable gifts; they consume the federal exclusion. Arkansas has no gift tax and no add-back.Enter 0 or a positive amount.
Federal portability; requires a timely federal Form 706 election.Enter 0 or a positive amount.
Federal GST at a flat 40% on Form 706 Schedule R.Enter 0 or a positive amount.
Equals the federal basic exclusion for the year of death.Enter 0 or a positive amount.

Gifting plan

Required in gifting mode. Annual-exclusion gifts are not taxable gifts.Required in gifting mode. Enter 1 or more donees.
Amounts above the annual exclusion become taxable gifts.Enter 0 or a positive amount.
Gifts carry over basis and lose the step-up at death.Enter 0 or a positive amount.
If the tax cannot be eliminated inside this horizon, the calculator says so.Enter a whole number between 1 and 100.

How it works

  • Arkansas charges nothing. The Arkansas estate tax statute imposed only a pick-up tax equal to the federal state death tax credit; that credit was eliminated for deaths after 2004, so the Arkansas estate tax is $0 and no Arkansas estate tax return is filed. There is no Arkansas inheritance tax and no Arkansas gift tax.
  • Only federal transfer taxes apply. The federal estate tax applies above the basic exclusion using the unified 18% to 40% schedule, and the federal GST applies at 40% to direct skips above the allocated GST exemption.
  • No community property. Arkansas is a common-law state, so no halving of community assets and no double basis step-up.
  • Portability is federal only. A surviving spouse may inherit the unused federal exclusion (DSUE) with a timely Form 706 election; there is no Arkansas state exclusion to port.
  • Elective share. A surviving spouse may elect one-third of the estate under Ark. Code Ann. 28-4-101 regardless of the will; this calculator approximates it on the net estate.
  • Small estates skip full probate. The affidavit procedure under Ark. Code Ann. 28-41-101 et seq. is available where personal property is $100,000 or less; verify the current figure.
  • Binding factor names what controls the result: the federal basic exclusion, the federal unified schedule above it, or the GST.
  • Gifting mode uses the guarded bisection solver (60 expansions, 90 iterations, rounded up) to find the years of annual-exclusion gifting that bring the taxable estate to the exclusion or below.
  • Gifting is not free. Carryover basis loses the step-up; the deferred gain is netted against the tax saved.

Sources

  • Ark. Code Ann. 26-74-101 et seq. (estate tax pick-up statute, inoperative for deaths after 2004 because the IRC 2011 credit was eliminated); Arkansas Department of Finance and Administration guidance confirming no state estate, inheritance or gift tax.
  • Ark. Code Ann. 28-4-101 (spousal elective share of one-third of the estate); Ark. Code Ann. 28-41-101 et seq. (small-estate affidavit, $100,000 personal property limit; verify current figure); probate and venue in the Circuit Court of the county of domicile.
  • IRC chapter 11 unified schedule and exclusion ($13,610,000 / $13,990,000 / $15,000,000 for 2024 / 2025 / 2026); IRC 2010 portability; IRC 2042 life insurance inclusion; IRC 2055 charitable deduction; IRC chapter 13 GST at 40%; IRC 1014 step-up and 1015 carryover basis.
  • IRS Form 706 and Form 4768 instructions (9-month deadline, 6-month filing extension).

Test cases

TC1 – Below federal exclusion. Pulaski, 2025, single. Real 900,000; financial 600,000; retirement 300,000; debts 150,000; funeral 12,000; atty 2%; court 400.
Gross 1,800,000; admin 33,400; deductions 195,400; net estate 1,604,600; TE 1,604,600 below 13,990,000. Federal $0, Arkansas $0, TOTAL $0. Headroom 12,385,400; ceiling 14,185,400. Affidavit NOT available (personal property 900,000).
TC2 – Taxable estate. Benton, 2025, single. Real 8,000,000; financial 6,000,000; retirement 4,000,000; business 2,000,000; debts 500,000; funeral 20,000; atty 2%; court 400; charitable 89,600.
Gross 20,000,000; admin 390,400; deductions 910,400; net estate 19,089,600; TE 19,000,000. Federal tentative 7,545,800 less credit 5,541,800 = FEDERAL 2,004,000. Arkansas $0. TOTAL 2,004,000. Effective 10.02%.
TC3 – Marital deduction plus DSUE. Washington, 2025, married, citizen spouse, spouse bequest 6,000,000, DSUE 3,000,000. Real 15,000,000; financial 7,000,000; life 4,000,000; debts 400,000; funeral 25,000; atty 2%; court 400.
Gross 26,000,000; admin 512,400; deductions 937,400; net estate 25,062,600; less marital 6,000,000 = TE 19,062,600; federal exclusion 16,990,000. Federal tentative 7,570,840 less credit 6,741,800 = FEDERAL 829,040. Arkansas $0. TOTAL 829,040. Effective 3.19%. Elective share one-third = 8,354,200. Headroom 0; ceiling 26,000,000.
TC4 – Gifting solver, 2026. Sebastian, single. Real 7,000,000; financial 6,000,000; retirement 3,000,000; business 2,000,000; debts 300,000; funeral 15,000; atty 2%; court 400; 4 donees at 19,000.
Gross 18,000,000; admin 354,400; deductions 669,400; net estate 17,330,600; TE 17,330,600 above 15,000,000. FEDERAL 932,240. Solver: 76,000 per year; 31 YEARS removes 2,356,000 leaving TE 14,974,600 at or below the exclusion, tax $0. Saved 932,240.
TC5 – Small estate, affidavit eligible. Saline, 2025, married, citizen spouse. Financial 60,000; retirement 20,000; debts 5,000; funeral 4,000; atty 2%; court 300.
Gross 80,000; admin 1,800; deductions 10,800; net estate 69,200; TE 69,200. Federal $0, Arkansas $0, TOTAL $0. Affidavit available (personal property 80,000 at or below 100,000). Elective share one-third = 23,067.

Estimates only. Not legal, tax or financial advice. Verify the current Arkansas Code Titles 26 and 28 and federal rules before relying on any figure.

What Is the Arkansas Estate Tax Calculator?

The Arkansas Estate Tax Calculator is an estate-planning estimate tool that calculates the federal transfer tax associated with an Arkansas decedent’s estate. Under the rules built into the calculator, Arkansas estate tax, inheritance tax, and gift tax are all $0. The main tax calculation therefore focuses on federal estate tax and, when applicable, federal generation-skipping transfer tax.

An Arkansas estate tax calculator estimates the taxable estate after allowed deductions, compares the federal tax base with the applicable federal exclusion, applies the federal unified tax schedule when necessary, and adds any calculated GST tax. It also displays Arkansas probate-related information, including an estimated spousal elective share and small-estate affidavit eligibility.

The calculator is designed for executors, surviving spouses, heirs, estate owners, and people reviewing basic estate-planning scenarios. It has three calculation modes: estimate transfer tax on the current estate, test whether a larger estate profile would be taxed, or solve for the years of annual-exclusion gifting needed to eliminate the calculated transfer tax within a selected time limit.

How the Arkansas Estate Tax Calculator Formula Works

The calculator first adds five asset categories to determine the gross estate: real property, financial accounts, retirement accounts and annuities, includible life insurance, and business interests or other property.

Gross Estate=Real Property+Financial+Retirement+Life Insurance+Business/Other\text{Gross Estate}=\text{Real Property}+\text{Financial}+\text{Retirement}+\text{Life Insurance}+\text{Business/Other}

Attorney and personal representative fees are calculated as a percentage of the gross estate after debts, but not below zero. Court costs are then added to that administration expense.

Administration Cost=max⁡(Gross Estate−Debts,0)×Fee %100+Court Costs\text{Administration Cost}=\max(\text{Gross Estate}-\text{Debts},0)\times\frac{\text{Fee \%}}{100}+\text{Court Costs}

The calculator subtracts debts, funeral expenses, administration costs, and casualty or theft losses. The resulting net estate cannot fall below zero.

Net Estate=max⁡(Gross Estate−Debts−Funeral−Administration−Losses,0)\text{Net Estate}=\max(\text{Gross Estate}-\text{Debts}-\text{Funeral}-\text{Administration}-\text{Losses},0)

A marital deduction is allowed only when the decedent was married and the surviving spouse is a U.S. citizen or the bequest to a noncitizen spouse passes to a QDOT. The deduction cannot exceed the net estate. A charitable deduction is then limited to the remaining estate.

Taxable Estate=max⁡(Net Estate−Marital Deduction−Charitable Deduction−Gift Reduction,0)\text{Taxable Estate}=\max(\text{Net Estate}-\text{Marital Deduction}-\text{Charitable Deduction}-\text{Gift Reduction},0)

The federal tax base equals the taxable estate plus earlier taxable gifts. The applicable exclusion equals the basic exclusion for the selected year plus entered DSUE portability. The calculator uses $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026.

Federal Base=Taxable Estate+Earlier Taxable Gifts\text{Federal Base}=\text{Taxable Estate}+\text{Earlier Taxable Gifts}
Applicable Exclusion=Basic Exclusion+DSUE\text{Applicable Exclusion}=\text{Basic Exclusion}+\text{DSUE}

If the federal base does not exceed the applicable exclusion, federal estate tax is $0. If it does exceed the exclusion, the code calculates tentative tax on the federal base using its 18% to 40% progressive schedule and subtracts tentative tax on the applicable exclusion.

Federal Estate Tax=Schedule Tax(Federal Base)−Schedule Tax(Applicable Exclusion)\text{Federal Estate Tax}=\text{Schedule Tax(Federal Base)}-\text{Schedule Tax(Applicable Exclusion)}

Federal GST tax is calculated separately at 40% of direct skips exceeding the entered GST exemption.

GST Tax=0.40×max⁡(Direct Skips−GST Exemption,0)\text{GST Tax}=0.40\times\max(\text{Direct Skips}-\text{GST Exemption},0)

For example, consider the calculator’s 2025 taxable-estate test with $20,000,000 of gross assets. Debts are $500,000, funeral costs are $20,000, the attorney fee is 2%, court costs are $400, and the charitable bequest is $89,600. Administration costs equal $390,400. Total deductions are $910,400, producing a $19,089,600 net estate and a $19,000,000 taxable estate.

With no prior taxable gifts or DSUE, the calculator compares $19,000,000 with the 2025 exclusion of $13,990,000. Its progressive schedule produces tentative tax of $7,545,800 on $19,000,000 and an applicable credit of $5,541,800. The displayed federal estate tax is therefore $2,004,000. Arkansas adds $0, so total transfer tax is $2,004,000 when no GST tax applies.

How to Use the Arkansas Estate Tax Calculator: Step by Step

  1. Choose a calculation mode: estate tax on the current estate, whether a larger estate would be taxed, or years of gifting needed to eliminate the calculated tax.
  2. Select the year of death. The choices are 2024, 2025, and 2026, and the selected year controls the federal basic exclusion and annual gift exclusion used by the code.
  3. Select the Arkansas county of domicile. The calculator uses it to identify the Circuit Court probate venue.
  4. Enter asset values for real property, bank and brokerage accounts, retirement accounts and annuities, includible life insurance, and business interests or other property.
  5. Enter debts, funeral expenses, the attorney or personal representative fee percentage, court costs, and casualty or theft losses.
  6. Enter marital information and any spouse or charitable bequests. If the spouse is not a U.S. citizen, indicate whether the bequest passes to a QDOT.
  7. Enter earlier taxable gifts, DSUE from a predeceased spouse, direct skips, and allocated GST exemption when they apply.
  8. For gifting analysis, enter the number of donees, annual gift per donee, unrealized gain, heirs’ capital-gains rate, NIIT choice, and maximum years to test.
  9. Check the required acknowledgment and calculate the result.

The results show the calculated transfer tax, federal exclusion and DSUE, gross and taxable estate, federal and Arkansas tax amounts, GST tax, effective rate, estimated amount passing to other heirs, elective share, tax-free ceiling, probate venue, small-estate affidavit status, and Form 706 status. Gifting mode adds the estimated years, tax savings, basis-related cost, and three-year projection.

What Your Arkansas Estate Tax Calculator Result Means

Arkansas Tax and Federal Tax Are Shown Separately

The calculator always sets Arkansas estate tax and Arkansas inheritance tax to $0. Federal estate tax can still apply when the calculated federal base exceeds the applicable exclusion. Federal GST tax can also apply when direct skips exceed the GST exemption entered in the calculator.

The Calculator Uses Several Estate-Planning Estimates

The spousal elective share is approximated as one-third of the calculated net estate when a surviving spouse is selected. Small-estate affidavit eligibility is based on personal property of $100,000 or less. For this test, personal property equals financial accounts, retirement assets, includible life insurance, and business or other property. Real property is not included in that test.

Calculator ItemRule Used by the Code
2024 federal basic exclusion$13,610,000
2025 federal basic exclusion$13,990,000
2026 federal basic exclusion$15,000,000
2024 annual gift exclusion$18,000 per donee
2025 and 2026 annual gift exclusion$19,000 per donee
Federal GST rate40%
Arkansas estate tax$0
Small-estate affidavit testPersonal property of $100,000 or less
Estimated elective shareOne-third of net estate when married

How Gifting Mode Works

Gifting mode limits the effective annual gift for each donee to the annual exclusion used for the selected year. It multiplies that amount by the number of donees and years. The solver searches for the first whole number of years that brings total calculated transfer tax to zero within the entered maximum, which can range from 1 to 100 years.

The gifting analysis also estimates a deferred capital-gains cost from entered unrealized appreciation. It multiplies that gain by the selected long-term capital-gains rate and adds 3.8% when the NIIT option is checked. The displayed net benefit equals calculated transfer-tax savings minus that estimated basis-related cost.

These figures are estimates, not legal, tax, or financial advice. Actual estate-tax liability, filing requirements, deductions, asset inclusion, portability, GST treatment, basis, probate procedure, and gift consequences can depend on facts not represented by this calculator. Laws, thresholds, IRS rules, court procedures, valuations, and personal circumstances can also change. Verify current requirements before relying on a result.

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Frequently Asked Questions

Does Arkansas have an estate tax?

The calculator treats Arkansas estate tax as $0. Its programmed rules also show Arkansas inheritance tax and gift tax as $0. However, an Arkansas estate can still have federal estate tax or federal GST tax. The calculator therefore separates the $0 Arkansas amount from any federal transfer tax produced by its formulas.

How does the Arkansas Estate Tax Calculator determine taxable estate?

It adds the entered asset categories, then subtracts debts, funeral costs, calculated administration costs, and losses to produce the net estate. It next subtracts any allowed marital deduction, charitable deduction, and annual-exclusion gifting reduction. The result cannot fall below $0 and becomes the calculator’s taxable estate.

What federal estate tax exemption does the calculator use?

The calculator uses a basic exclusion of $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026. It then adds any DSUE amount entered for federal portability. Earlier taxable gifts are added to the taxable estate when the calculator builds the federal tax base used for comparison.

How does DSUE affect the estate tax calculation?

DSUE increases the applicable federal exclusion in this calculator. The entered DSUE amount is added directly to the basic exclusion for the selected year. The tool describes portability as requiring a timely federal Form 706 election, but it does not determine whether a particular DSUE amount is legally available or properly elected.

How does the calculator estimate years of gifting?

Gifting mode calculates the effective annual gift per donee as the smaller of the entered gift and the programmed annual exclusion. It multiplies that amount by the number of donees and searches for the number of years needed to reduce calculated transfer tax to zero, subject to the maximum-year limit entered.

What does small-estate affidavit eligible mean?

The calculator marks an estate as affidavit eligible when its defined personal property is $100,000 or less. For this calculation, personal property consists of financial accounts, retirement assets, includible life insurance, and business or other property. The tool itself says the threshold should be verified before relying on it.

How accurate is the Arkansas Estate Tax Calculator?

The calculator follows the formulas, thresholds, rates, deductions, and assumptions coded into the tool, but its result is still an estimate. Actual estate administration can involve valuation questions, tax elections, deductions, filing rules, ownership details, trusts, basis issues, and other facts the calculator does not model. Professional review may therefore produce a different result.

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