Kansas Estate Tax Calculator
Estimate the federal estate tax on a Kansas decedent’s estate and confirm that Kansas itself charges nothing. Kansas repealed its estate tax (a pick-up tax tied to the federal state death tax credit) for deaths on or after January 1, 2010, and the federal credit itself vanished after 2004, so for 2024-2026 deaths Kansas tax is $0. Kansas has no inheritance tax and no gift tax. Distinctive rules modeled: the one-half 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.
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%.
Exclusion and portability
Gross estate to taxable estate
Tax computation
What heirs receive
Kansas succession
Gifting analysis
Three-year gifting projection
How it works
- Kansas charges nothing for recent deaths. The Kansas estate tax (K.S.A. 79-1401 et seq.) was a pick-up tax tied to the federal state death tax credit; the federal credit was eliminated for deaths after 2004 and Kansas repealed its estate tax for deaths on or after January 1, 2010 (VERIFY), so no Kansas estate tax return is filed. There is no Kansas inheritance tax and no Kansas 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. Kansas 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 Kansas state exclusion to port.
- Elective share. A surviving spouse may elect one-half of the net estate under K.S.A. 59-501 (VERIFY exact base and fraction) regardless of the will.
- Small estates skip full probate. The affidavit procedure under K.S.A. 59-3201 is available where the estate value less encumbrances is $50,000 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
- K.S.A. 79-1401 et seq. (Kansas estate tax, a pick-up tax tied to the federal state death tax credit; federal credit eliminated for deaths after 2004 and Kansas repealed its estate tax for deaths on or after January 1, 2010 — VERIFY repeal date); Kansas Department of Revenue guidance confirming no state estate, inheritance or gift tax for those deaths.
- K.S.A. 59-501 (spousal elective share of one-half of the net estate; VERIFY); K.S.A. 59-3201 et seq. (small-estate affidavit, $50,000 limit; VERIFY current figure); Kansas probate venue in the District Court of the county of domicile (105 counties).
- 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
Gross 9,000,000; admin 172,400; deductions 587,400; net estate 8,412,600; TE 8,412,600 below 13,990,000. Federal $0, Kansas $0, TOTAL $0. Headroom 5,577,400. Affidavit NOT available (personal property 5,000,000).
Gross 20,000,000; admin 390,400; deductions 910,400; net estate 19,089,600; TE 19,089,600 above 13,990,000. Federal tentative 7,581,640 less credit 5,541,800 = FEDERAL 2,039,840. Kansas $0. TOTAL 2,039,840. Effective 10.20%.
Gross 26,000,000; admin 512,400; deductions 937,400; net estate 25,062,600; less marital 8,000,000 = TE 17,062,600; federal exclusion 15,990,000. Federal tentative 6,770,840 less credit 6,341,800 = FEDERAL 429,040. Kansas $0. TOTAL 429,040. Elective share one-half = 12,531,300. Headroom 0; ceiling 26,000,000.
Gross 20,000,000; admin 394,400; deductions 709,400; net estate 19,290,600; TE 19,290,600 above 15,000,000. FEDERAL 1,716,240. Solver: 76,000 per year; 57 YEARS removes 4,332,000 leaving TE 14,958,600 at or below the exclusion, tax $0. Saved 1,716,240.
Gross 45,000; admin 1,140; deductions 8,140; net estate 36,860; TE 36,860. Federal $0, Kansas $0, TOTAL $0. Affidavit available (personal property 45,000 at or below 50,000). Elective share one-half = 18,430.
Estimates only. Not legal, tax or financial advice. Verify the current Kansas Statutes Annotated and federal rules before relying on any figure.
What Is the Kansas Estate Tax Calculator?
The Kansas Estate Tax Calculator is an estate-planning tool that estimates transfer taxes from the assets, deductions, gifts, and other details you enter. It calculates a gross estate from real property, financial accounts, retirement assets, includible life insurance, and business or other property. It then applies the deductions and federal tax rules built into the calculator.
The Kansas estate tax calculator estimates whether an estate produces federal estate tax after its modeled deductions and applicable federal exclusion. Kansas estate tax and inheritance tax are both set to $0. The tool can also estimate federal GST tax, exclusion headroom, amounts passing to other heirs, and the effects of annual-exclusion gifting.
The calculator includes three modes. You can estimate tax on the current estate, test whether a larger estate would be taxed, or estimate how many years of annual-exclusion gifting would be needed to eliminate the modeled transfer tax within the selected time limit.
How the Kansas Estate Tax Calculation Works
The calculation starts by adding the five asset categories. These amounts form the gross estate used by the calculator.
Here, G is the gross estate. R is real property. F is bank, brokerage, and cash accounts. A is retirement accounts and annuities. L is includible life insurance. B is business interests, personal property, and other entered assets.
Administration costs combine the entered attorney and executor percentage with District Court filing and other costs. The percentage applies to gross estate minus debts, with the percentage base limited to zero when debts exceed the gross estate.
The calculator subtracts debts, funeral expenses, administration costs, and casualty losses. It then applies any allowed marital deduction and charitable deduction. Planned annual-exclusion gifts are also subtracted when gifting years are used. The taxable estate cannot fall below zero. Earlier taxable gifts are then added to create the federal tax base.
The applicable federal exclusion equals the basic exclusion plus entered DSUE. The calculator uses $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026. When the federal base exceeds that exclusion, it calculates tax using the federal schedule and subtracts the tax on the applicable exclusion.
For example, the calculator’s 2025 Sedgwick County test case has a $20,000,000 gross estate. Debts are $500,000, funeral expenses are $20,000, the attorney and executor fee is 2%, and court costs are $400. Administration costs equal $390,400. Total deductions are $910,400, leaving a $19,089,600 taxable estate. The calculator produces $7,581,640 of tentative federal tax and subtracts a $5,541,800 credit. Federal estate tax is $2,039,840. Kansas tax is $0, making total transfer tax $2,039,840 before any separate GST amount.
How to Use the Kansas Estate Tax Calculator: Step by Step
- Choose your calculation mode: estate tax, larger-estate testing, or years of gifting needed to eliminate the modeled tax.
- Select the year of death from 2024, 2025, or 2026. Then select the Kansas county of domicile used for District Court venue.
- Enter real property, financial accounts, retirement accounts and annuities, includible life insurance, and business interests or other property.
- Enter debts, funeral expenses, the attorney and executor fee percentage, District Court costs, and uncompensated casualty or theft losses.
- Enter marital status and any bequest to a surviving spouse. Select the spouse citizenship or QDOT options when they apply, and enter charitable bequests.
- Add earlier taxable gifts, DSUE from a predeceased spouse, direct skips, and the GST exemption allocated when applicable.
- For gifting analysis, enter the number of donees, gift per donee, unrealized gain, heirs’ capital gains rate, NIIT choice, and maximum years to test.
- Check the required acknowledgment and calculate the estate tax estimate.
The results separate federal estate tax, Kansas tax, and GST tax. They also show gross and taxable estate values, exclusion headroom, deductions, effective transfer tax rate, net to other heirs, elective share, small-estate status, federal filing status, and gifting results when relevant.
What Your Kansas Estate Tax Calculator Result Means
Kansas Tax and Federal Tax Are Separate
The calculator sets both Kansas estate tax and Kansas inheritance tax to $0 for the available death years. It also models no Kansas gift tax. However, an estate can still produce federal estate tax or federal GST tax. This distinction matters for larger estates that exceed the applicable federal exclusion.
| Year of Death | Federal Basic Exclusion Used | Kansas Estate Tax | Kansas Inheritance Tax |
|---|---|---|---|
| 2024 | $13,610,000 | $0 | $0 |
| 2025 | $13,990,000 | $0 | $0 |
| 2026 | $15,000,000 | $0 | $0 |
Marital Deduction and Federal Portability
A spouse bequest can receive the calculator’s marital deduction when the decedent was married and the surviving spouse is a U.S. citizen. The calculator also allows the deduction when a bequest to a non-citizen spouse passes to a selected QDOT. The marital deduction cannot exceed the calculated net estate.
DSUE means deceased spousal unused exclusion. An entered DSUE amount increases the federal applicable exclusion. The calculator describes portability as federal only and notes that a timely Form 706 election is required for federal portability.
Kansas Elective Share and Small-Estate Result
For a married decedent, the calculator estimates the spousal elective share as one-half of its calculated net estate.
The calculator marks the Kansas elective-share rule as needing verification of the exact statutory base and fraction. It should therefore be treated as a modeled legal estimate rather than a final determination of a surviving spouse’s rights.
For the small-estate affidavit result, the code compares entered personal property with a $50,000 limit. Personal property consists of financial accounts, retirement assets, life insurance, and business or other property. This is an important calculator-specific detail. The displayed explanatory material describes the legal threshold as estate value less encumbrances, so the calculator’s simplified flag should not replace a legal eligibility review.
Gifting and Carryover Basis
Gifting mode limits the effective annual gift per donee to the calculator’s annual exclusion. It uses $18,000 for 2024 and $19,000 for 2025 and 2026. It then searches for the number of years needed to reduce the modeled tax to zero, subject to the maximum number of years entered.
The tool also estimates deferred capital gains associated with carryover basis. It applies the selected 0%, 15%, or 20% long-term capital gains rate to entered unrealized gain. If the NIIT box is selected, it adds 3.8 percentage points. This estimated basis cost is subtracted from modeled tax savings to produce the displayed net benefit.
All results are estimates. Actual estate tax, filing duties, deductions, valuations, marital treatment, portability, GST treatment, basis, and probate procedures can depend on facts outside this calculator. Laws and thresholds can also change. The calculator itself identifies some Kansas statutory figures as requiring verification, so important legal and tax decisions should use current rules and qualified professional guidance.
Estate Tax Calculators for All 50 U.S. States
Frequently Asked Questions
Does Kansas have an estate tax?
The calculator applies $0 of Kansas estate tax for deaths in 2024, 2025, and 2026. Its model treats the former Kansas estate tax as repealed for recent deaths. A Kansas estate can still owe federal estate tax when its federal tax base exceeds the applicable federal exclusion used by the calculator.
Does Kansas have an inheritance tax?
The calculator applies no Kansas inheritance tax. Its Kansas inheritance tax output remains $0 for the death years it covers. This is separate from federal estate tax and generation-skipping transfer tax, both of which can affect the total transfer tax result when the relevant federal conditions are met.
What federal estate tax exemption does the Kansas calculator use?
The calculator uses a $13.61 million federal basic exclusion for 2024, $13.99 million for 2025, and $15 million for 2026. It adds entered DSUE from a predeceased spouse to the selected year’s basic exclusion. Earlier taxable gifts are added to the taxable estate when determining the federal tax base.
How does the Kansas estate tax calculator handle a surviving spouse?
The calculator can apply a marital deduction to an entered spouse bequest when its citizenship or QDOT conditions are satisfied. It can also add entered DSUE to the federal exclusion. Separately, for married decedents, it displays a modeled Kansas elective share equal to one-half of the calculated net estate.
How does the calculator estimate federal GST tax?
The calculator subtracts the entered GST exemption allocation from direct skips to grandchildren or later generations. A negative result is reset to zero. It applies a 40% federal GST rate to the remaining taxable direct skips and includes that GST amount in the calculator’s total transfer tax result.
How does gifting reduce the estate in this calculator?
The calculator multiplies the effective annual gift per donee by the number of donees and gifting years. The effective amount is capped at the annual exclusion for the selected year. In gifting mode, the solver searches for enough years to eliminate modeled tax without exceeding the maximum testing horizon.
How accurate is the Kansas Estate Tax Calculator?
The calculator follows its coded formulas, rates, thresholds, and the values you enter, but the result remains an estimate. It does not determine every issue that can affect a real estate. Asset valuation, deductions, legal rights, filing elections, tax treatment, and changes in federal or Kansas law may change the actual outcome.