Portability Election Calculator: what the election is worth
2026 law · reviewed September 6, 2026
| Survivor's estate | Federal tax, no election | Federal tax, with election | Saved | Illinois tax either way |
|---|---|---|---|---|
| $10 million | $0 | $0 | $0 | $926,923 |
| $15 million | $0 | $0 | $0 | $1,609,310 |
| $20 million | $2,000,000 | $0 | $2,000,000 | $2,298,965 |
| $30 million | $6,000,000 | $0 | $6,000,000 | $3,678,276 |
Federal estate tax on the survivor's estate with and without the first spouse's full unused exclusion, and the Illinois tax that does not change, 2026 (§ 2010(c); 35 ILCS 405).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.