The IRS lists a $15,000,000 basic exclusion amount for estates of people who die in 2026. The same IRS release lists $13,990,000 for 2025 decedents. These are federal figures, not a statement about a state's estate or inheritance tax.
Estate tax basic exclusion amount 2026
The basic exclusion amount is part of the federal estate and gift tax calculation. It is not a property value, a probate threshold, or a rule that tells a researcher whether a particular estate must file. The IRS describes the federal estate tax as applying to the transfer of property at death and says gross estate can include real estate, cash, securities, businesses, and decedent-owned life insurance.
For a file review, record the decedent's date of death, the tax year used, the source version, and whether the matter also requires state-law research. A 2026 threshold should not be copied into a 2025 matter without checking the applicable year.
A simple source log
| Field | Record |
|---|---|
| Federal threshold | $15,000,000 for 2026 decedents |
| Comparison | $13,990,000 for 2025 decedents |
| Authority | IRS tax inflation adjustments release |
| Scope | Federal estate tax only |
| Review date | The date the threshold was checked |
The IRS estate tax statistics overview explains why Form 706 data should be kept separate from probate volume. The estate tax filing thresholds research gives a related filing-year workflow.
Limits
The threshold does not answer whether an estate owns a parcel, whether a return is required after deductions and elections, or which state rules apply. Those questions need the return instructions, the matter's documents, and qualified tax advice.
Sources
- Internal Revenue Service, IRS releases tax inflation adjustments for tax year 2026, accessed August 10, 2026.
**Professional disclaimer:** This is general research, not legal, tax, appraisal, or fiduciary advice.