Estate Tax Exemption 2024 Sunset

Estate Tax Exemption 2024 Sunset. The increased estate and gift tax exemption, which is currently $12.92 million per person and increased to $13.61 million per person for 2024, is set to sunset at the end of 2025. As part of this legislation, the estate tax exemption was increased from $5.49 million in 2017 to $11.8 million in 2018 and is annually adjusted for inflation.


Estate Tax Exemption 2024 Sunset

If a taxpayer made a gift of $5.2 million today when the exemption amount is $13.61 million, and the exemption amount is reduced to $7.2 million in 2026, the. For individuals with a taxable estate currently above $7 million, or married couples with taxable estates above $14 million, now is the time to review your estate.

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