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.
情報源が規範となります。この要約を実際の案件に適用する前に、情報源の日付、適用範囲、定義、経過規定、フォーム、およびその後の更新をご確認ください。