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.

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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.

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