Where does this number come from?

IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA). We record the primary source for every constant our models use, along with the date a person last checked the value against it — in this case 2026-08-13. A figure without a source and a date cannot be told apart from a stale one.

Facts registry

What is the 2026 federal estate & gift tax basic exclusion amount?

$15,000,000

The Federal estate & gift tax basic exclusion amount for TY2026 is $15,000,000. Source: IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA). Checked against that source on 2026-08-13.

Where it comes from

Value: $15,000,000
Applies to: TY2026
Jurisdiction: United States, federal
Primary source: IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA)
Last checked: August 13, 2026
Registry id: irs.estate-exemption.2026

Estates of decedents dying in 2026; $15,000,000 per OBBBA, confirmed on the IRS newsroom page.

How it has changed

Prior values we hold, newest first. A series is easier to sanity-check than a single number.

Period	Value	Source	Checked
TY2026	$15,000,000	IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA)	2026-08-13
TY2024	$13,610,000	IRS Rev. Proc. 2023-34	2026-08-13

Not currently consumed by a model

This constant is in the registry with its source and check date, but no model consumes it yet. It is published anyway — a sourced number is useful whether or not we happen to compute with it.

Get it programmatically

The whole registry as JSON — every constant with its value, period, primary source, and check date. No key required.

curl https://worthune.com/api/v1/facts

Questions

Common questions

What is the 2026 federal estate & gift tax basic exclusion amount?: The Federal estate & gift tax basic exclusion amount for TY2026 is $15,000,000. Source: IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA). Checked against that source on 2026-08-13.
Where does this number come from?: IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA). We record the primary source for every constant our models use, along with the date a person last checked the value against it — in this case 2026-08-13. A figure without a source and a date cannot be told apart from a stale one.
How do I get this figure programmatically?: GET https://worthune.com/api/v1/facts returns the whole registry as JSON — every constant with its value, period, primary source, and check date. No key is required.

Related constants

IRC §401(a)(17) annual compensation limit — $360,000
401(k) age-50 catch-up contribution limit — $8,000
401(k)/403(b) employee elective deferral limit — $24,500
IRC §415(c) overall defined-contribution limit — $72,000
ACA applicable percentage, top of the table (300–400% FPL), TY2026 — 9.96%
ACA applicable percentage, bottom of the table (< 133% FPL), TY2026 — 2.1%

The whole registry · How we maintain it

We maintain this registry against its primary sources on a best-efforts basis and version every change publicly. It is reference information, not tax or financial advice — verify against the primary source before relying on a figure. Spotted something wrong or out of date? Tell us at support@worthune.com.