Here we have provided a “cheat sheet” to keep in mind for 2026 federal estate, gift, and GST exemptions, as well as exemptions and inheritance tax consequences in states that impose their own estate, gift, or inheritance tax.
Federal Estate, Gift, and GST Tax
Below is a summary of the current federal estate, gift, and generation-skipping transfer tax provisions for 2026.
Gift Tax, Generation Skipping Transfer Tax, and Estate Tax Exemptions (Unified)
Single: $15,000,000
Married: $30,000,000
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