Exemption rises to $15M (individual) starting 2026. This is an increase from 2025’s exemption amounts of $13,990,000 (individual)
Example: An individual gifting $1M in 2026 uses part of their $15M lifetime exemption.
Exemption rises to $15M (individual) starting 2026. This is an increase from 2025’s exemption amounts of $13,990,000 (individual)
Example: An individual gifting $1M in 2026 uses part of their $15M lifetime exemption.