Enter year of death (or project estate tax based upon tax provisions for year entered).
Enter amount of gross estate minus the qualified conservation easement exclusion and any deductions, including state death taxes.
Enter amount of post-1976 taxable gifts unless gift is includable in gross estate.
Enter gift tax calculated using year of death estate tax rates minus available unified credit in year of gift.
Enter amount of the unified credit applicable exclusion amount unused by the last deceased spouse of the surviving spouse whose estate tax is being calculated here.
Both spouses must die after 2010.