Estate tax worksheet

Hawaii Estate Tax Calculator

Hawaii's basic exclusion is $5,490,000. Adjusted taxable gifts reduce it, and confirmed Hawaii portability can increase the applicable exclusion. The state uses different calculations for resident and nonresident estates.

Updated Oct 2, 20263 primary sources citedEditorial policy

Hawaii resident or nonresident estate worksheet

Who this covers and what to enter

2026 and 2027 deaths of U.S. citizens or U.S. residents, using M-6 Schedule A or B. Nonresident-noncitizen Schedule C, treaty calculations, QDOT and generation-skipping tax are outside this worksheet.

Date of death Confirmed Hawaii status Prepared federal gross estate — line 2 ($)From the actual or computed-Hawaii-only federal return required by M-6.Prepared taxable estate — line 4 ($)Federal Form 706 line 3a under Hawaii conformity and election rules, before state death-tax deduction.Prepared Hawaii-situs gross property — line 1 ($)Resolve situs and any Schedule B reciprocity exemption before entry.Adjusted federal taxable gifts ($)M-6 Schedule A line 6 or Schedule B line 7; these reduce the basic exclusion.Confirmed Hawaii DSUE ($)Use the supported Hawaii unused exclusion from a prior spouse, not the current federal exclusion. Enter 0 if none.Prepared Schedule A line 12 credit total ($)Resident only: total from the other-state tax worksheet after its per-state limits. Nonresident: enter 0.Amount paid with extension — Schedule D line 5 ($)Excludes interest and penalties, which this worksheet does not calculate. The decedent was a U.S. citizen or U.S. resident and this is a Schedule A/B estate. I have confirmed Hawaii situs, adjusted gifts, elections, any Hawaii DSUE and the prepared credit. This is not a Schedule C, QDOT or GST calculation.

Your estimate

Needs your figuresCalculated

Select the schedule and confirm the prepared amounts.

Estimated Hawaii estate tax: —
Basic exclusion after adjusted gifts: —
Hawaii taxable estate before exclusion: —
Applicable exclusion including confirmed Hawaii DSUE: —
Hawaii net taxable estate: —
Tentative Hawaii tax: —
Allowed resident other-state credit: —
Balance before interest / penalties: —
Estimated overpayment: —

Whole-dollar estimates with a four-decimal situs fraction. This does not determine filing or portability-election requirements.

Reviewed October 1, 2026 against Form M-6, revision 2025 and its current instructions, listed in the department's forms directory.

The exclusion is reduced by adjusted gifts

With $10 million of prepared taxable estate, no adjusted gifts and no Hawaii DSUE, the net taxable amount is $4.51 million. The tax schedule produces $531,400. Add $1 million of adjusted gifts: the remaining basic exclusion falls to $4.49 million, the net taxable amount becomes $5.51 million and tentative tax rises to $680,070.

The M-6 computation floors the gift-adjusted basic exclusion at zero before adding an available Hawaii DSUE amount. These are different inputs with different effects. Schedule A, lines 5–11.

State portability is an amount to verify

Hawaii recognizes portability under its rules. It requires a supporting Hawaii election and limits the available DSUE; marriage alone does not supply another full exclusion. Enter the confirmed Hawaii amount, including zero where none is available. Portability instructions.

In the $10 million resident illustration, a supported $1 million Hawaii DSUE reduces net taxable estate to $3.51 million and tentative tax to $396,300. Using the federal $15 million basic exclusion in this field would produce an unsupported result.

Nonresidents allocate before applying the rate schedule

Schedule B applies the Hawaii situs fraction to both taxable estate and the gift-adjusted basic exclusion, then adds confirmed Hawaii DSUE to the allocated exclusion. It taxes the resulting net amount. This differs from taking a percentage of a resident's finished tax. Schedule B, lines 1–13.

$10 million gross and taxable estate	Hawaii net taxable amount	Tentative tax
Resident, no gifts or DSUE	$4,510,000	$531,400
Schedule B nonresident, 50% Hawaii situs, no gifts or DSUE	$2,255,000	$240,600

Half of $531,400 is $265,700, which is not the Schedule B result above. These calculated examples show why the situs adjustment must occur in the correct part of the computation.

Residents have a limited credit for other-state taxes

Prepare the per-state credit worksheet before entering Schedule A line 12. The return then limits that total using the non-Hawaii situs fraction of tentative tax. Entering the full amount paid elsewhere without preparing the worksheet can overstate the credit. Schedule A line 12 instructions · Lines 13–16.

For example, tentative tax of $531,400 and a 50% Hawaii situs fraction create an overall credit ceiling of $265,700. A prepared line 12 amount of $200,000 leaves $331,400 of Hawaii tax. A prepared $400,000 amount is limited to $265,700, leaving $265,700.

Reciprocity and foreign estates need separate determinations

The Schedule B instructions describe a specific reciprocity exemption. A domicile state having no estate tax does not by itself establish that exemption. Resolve eligibility before entering the prepared situs amount. Schedule C covers nonresident-noncitizen estates and has different exclusion and treaty rules; this worksheet does not model it. Schedules B and C instructions.

Use the correct return and supporting federal computation

The department provides M-6 for estate tax, M-6A for release requests, M-6GS for generation-skipping transfers and M-68 for extension applications. Use the current documents for the applicable task. Estate and transfer tax forms.

This calculator does not estimate federal tax, net inheritance, interest or penalties. It uses prepared Hawaii-conforming amounts and shows extension payments separately. For another state method, compare Washington estate tax or Oregon estate tax.

First documented September 4, 2026 · Updated October 2, 2026