{
  "id": "EXC_ESTATE_TAX_THRESHOLD",
  "name": "Estate Tax Filing Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to U.S. citizens or residents whose gross estate plus adjusted taxable gifts is less than the section 2010(c) exclusion amount.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Estates are not required to file a return or pay estate tax if the gross estate is below the basic exclusion amount (inflation-adjusted).",
  "irc_reference": "IRC §6018",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}