{"id":11870,"date":"2025-10-10T09:28:56","date_gmt":"2025-10-10T13:28:56","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=11870"},"modified":"2025-10-10T09:28:58","modified_gmt":"2025-10-10T13:28:58","slug":"official-inflation-adjustments-for-2026","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=11870","title":{"rendered":"Official Inflation Adjustments for 2026"},"content":{"rendered":"\n<p>The Internal Revenue Service has released <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-25-32.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Rev. Proc. 2025-32<\/a>, 2025-44 I.R.B. ____ (10\/27\/2025), with inflation adjustments for 2026 (sooner that inflation adjustments are usually published), and the significant federal estate tax and trust planning numbers <a href=\"https:\/\/resources.evans-legal.com\/?p=11800\" target=\"_blank\" rel=\"noreferrer noopener\">previously published<\/a> were correct.  Those numbers are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The annual gift tax exclusion will remain at $19,000 (same as for 2025).<\/li>\n\n\n\n<li>The annual gift tax exclusion for a non-citizen spouse will be $194,000 (had been $190,000 for 2025).<\/li>\n\n\n\n<li>The \u201c2 percent\u201d amount for purposes of section 6166 will be $1,940,000 (was $1,900,000).<\/li>\n\n\n\n<li>The limitation on the special use valuation reduction under section 2032A will be $1,460,000 (was $1,420,000).<\/li>\n\n\n\n<li>The top (37%) income tax bracket for estates and trusts will begin at $16,000 (was $15,650).<\/li>\n\n\n\n<li>The alternative minimum tax exemption for estates and trusts will be $31,400 (was $30,700), and the phaseout of the exemption will start at $104,800 (was $102,450).<\/li>\n<\/ul>\n\n\n\n<p>Not included in the above list is the federal estate tax base applicable exclusion amount (and generation-skipping tax exemption), because it was changed to $15,000,000 for deaths and gifts in 2026 by section 70106 of <a href=\"https:\/\/www.congress.gov\/119\/bills\/hr1\/BILLS-119hr1enr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P.L. 119-21<\/a> (the &#8220;megabill&#8221; formerly known as the &#8220;One Big Beautiful Bill&#8221;). It had been $13,990,000 for 2025, and will not be adjusted for inflation until 2027.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service has released Rev. Proc. 2025-32, 2025-44 I.R.B. ____ (10\/27\/2025), with inflation adjustments for 2026 (sooner that inflation adjustments are usually published), and the significant federal estate tax and trust planning numbers previously published were correct. Those &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=11870\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[327,333,359,597],"class_list":["post-11870","post","type-post","status-publish","format-standard","hentry","category-news-items","tag-federal-estate-tax","tag-federal-gift-tax","tag-federal-income-tax","tag-fiduciary-income-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11870"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11870\/revisions"}],"predecessor-version":[{"id":11875,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11870\/revisions\/11875"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}