{"id":5837,"date":"2026-02-11T13:11:53","date_gmt":"2026-02-11T18:11:53","guid":{"rendered":"https:\/\/www.lindabury.com\/firm\/?p=5837"},"modified":"2026-02-20T14:54:45","modified_gmt":"2026-02-20T19:54:45","slug":"federal-transfer-tax-exemptions-for-2026","status":"publish","type":"post","link":"https:\/\/www.lindabury.com\/firm\/insights\/federal-transfer-tax-exemptions-for-2026.html","title":{"rendered":"Federal Transfer Tax Exemptions for 2026"},"content":{"rendered":"

As a result of the 2025 tax legislation passed in July of last year, there has been a significant increase in the estate, gift, and generation-skipping transfer tax exemptions to $15 million effective January 1.<\/p>\n

The increase means that in 2026, an individual may make gifts during life or at death totaling $15 million without incurring gift or estate tax, and a married couple will be able to transfer $30 million of assets free of transfer taxes.<\/p>\n

The annual gift tax exclusion provided by Code section 2503 remains at $19,000 per donee (or $38,000 if spouses elect gift-splitting).<\/p>\n

Continue Reading \u203a<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

As a result of the 2025 tax legislation passed in July of last year, there has been a significant increase in the estate, gift, and generation-skipping transfer tax exemptions to $15 million effective January 1. The increase means that in 2026, an individual may make gifts during life or at death totaling $15 million without […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[293,65,343],"tags":[],"coauthors":[295],"class_list":["post-5837","post","type-post","status-publish","format-standard","hentry","category-robbins","category-insights","category-wills-trusts-estates-insights"],"acf":[],"yoast_head":"\nFederal Transfer Tax Exemptions for 2026 — February 11, 2026 — Lindabury, McCormick, Estabrook & Cooper, P.C. Firm News & Events<\/title>\n<meta name=\"description\" content=\"As a result of the 2025 tax legislation passed in July of last year, there has been a significant increase in the estate, gift, and generation-skipping\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lindabury.com\/firm\/insights\/federal-transfer-tax-exemptions-for-2026.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Federal Transfer Tax Exemptions for 2026 — February 11, 2026 — Lindabury, McCormick, Estabrook & Cooper, P.C. 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