Federal Tax · United States—federal
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.
Lire l'original sur Internal Revenue Service ↗
Ce qui a changé
The IRS states that the 2026 federal basic exclusion amount is $15 million and the annual gift-tax exclusion remains $19,000 per recipient.
Contexte de planification
Pourquoi c'est important
Estate and lifetime-gift illustrations must identify the applicable year; the amounts shown for 2025 should not be carried forward automatically.
La source fait foi. Lisez sa date, son champ d'application, ses définitions, ses dispositions transitoires, ses formulaires et ses mises à jour ultérieures avant d'appliquer ce résumé à une situation réelle.