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Index/Topics/2025 Federal Estate and Gift Tax Exemption

2025 Federal Estate and Gift Tax Exemption

The federal estate and gift tax exemption for deaths and gifts in 2025 is $13.99 million per individual, with changes made for 2026.

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Jan 16, 2026
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What is the current estate tax exemption amount in the US as of 2025?

The federal estate and gift tax exemption for deaths and gifts in 2025 is $13.99 million per individual ($27.98 million for married couples using portability), meaning estates below those amounts are ...

Jan 23, 2026

How did the Epstein estate calculate pre‑death valuations that led to the $190 million IRS prepayment and who provided those appraisals?

The Epstein estate made a roughly estimated estate‑tax prepayment in July 2020 based on valuations of ’s assets and assumptions about their liquidation, a figure later revealed to be higher than the a...

Jan 21, 2026

How have court-appointed executors or trustees managed Epstein's estate distributions?

and trustees overseeing ’s estate have run a complex process of selling assets, defending creditor and criminal-related claims, negotiating settlements with survivors and litigants, and litigating tax...

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