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Estate tax

U.S. Internal Revenue Service (IRS)

Claims Supported by This Source

  1. The U.S. estate tax basic exclusion amount is $13,990,000 for persons deceased in 2025, and $15,000,000 in 2026.
  2. Since 1 January 2011, if a spouse predeceases, the surviving spouse can elect to carry over the unused exclusion amount.

How to read the verification levels. "Read Through" means the source was read in its entirety. "Bibliography & Abstract Read" means the bibliographic information and abstract were confirmed. "Via Course Material" means the source was referenced through the textbook or course text. The "Text Hash" is the SHA-256 of the main text from the publisher's page, excluding tags and whitespace, used to detect if the source has been modified.