IRS publishes 2026 estate- and gift-tax inflation adjustments
The IRS states that the 2026 federal basic exclusion amount is $15 million and the annual gift-tax exclusion remains $19,000 per recipient.
- Otorite
- Internal Revenue Service
- Yürürlük tarihi veya uygulanabilirlik
- Verify applicability in the source
- Etkilenen kitle
- Estates, donors, fiduciaries, attorneys, CPAs, and advisors using 2026 federal transfer-tax figures
- Neden önemli
- Estate and lifetime-gift illustrations must identify the applicable year; the amounts shown for 2025 should not be carried forward automatically.