Author: Estate Tax Guide Editorial Team

The 2026 estate tax sunset explains the impending expiration of the Tax Cuts and Jobs Act and how exemptions will halve.

The non-citizen spouse gift limit for 2026 is projected to be $194,000, explaining regulations, exclusions, and estate planning rules.

The unlimited marital deduction allows married couples to transfer any amount of assets to a surviving spouse without federal estate taxes.

The anti-clawback rule protects estates from extra taxes when gifts made before 2026 exceed lower exemption limits at death.

Gift splitting on Form 709 allows married couples to double their annual gift tax exclusion and transfer assets tax-free.

529 plan superfunding allows individuals to front-load five years of annual gift tax exclusions into a single educational savings contribution.

Portability of the estate tax exemption allows a surviving spouse to use a deceased partner’s unused federal estate tax exclusion.

The annual gift tax exclusion for 2026 is nineteen thousand dollars per recipient, with a projected lifetime exemption of fifteen million dollars.

Married couples can use annual exclusions, gift splitting, lifetime exemptions, and direct payments to transfer substantial wealth tax-free.

Federal estate tax exemption differences between 2025 and 2026 explain how the looming sunset of Tax Cuts and Jobs Act provisions impacts family wealth.