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.
一次情報源で読む Internal Revenue Service ↗
変更点
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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重要な理由
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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