Estate Tax Exemption 2027: Not Published as of November 4, 2026
As of November 4, 2026, the IRS had not published a basic exclusion amount for 2027. The IRS What’s new page for estate and gift tax (Page Last Reviewed or Updated: 03-Nov-2026) lists the basic exclusion amount by year of death through 2026, the 2026 amount is $15,000,000, and the IRS page ‘News releases for current month’, read November 4, 2026, listed IR-2026-117 through IR-2026-129 (October 1 to October 29, 2026; Page Last Reviewed or Updated: 29-Oct-2026), none of whose summary lines mentions inflation adjustments or the estate tax. This page publishes no 2027 amount and no estimate.
Maintained by Archie Chang · Sources checked against IRS text on November 4, 2026 · Methodology & sources
What the IRS had published on November 4, 2026
Four IRS pages were read for this page. On the IRS What's new page for estate and gift tax (Page Last Reviewed or Updated: 03-Nov-2026), the table of the basic exclusion amount for year of death ends with the 2026 row. On the IRS Estate tax page (Page Last Reviewed or Updated: 23-Oct-2026), the table of filing thresholds by year of death also ends with 2026. The IRS page of inflation-adjusted tax items by tax year (Page Last Reviewed or Updated: 01-Dec-2025) has 2026 as its newest year. The IRS had not published a 2027 basic exclusion amount in any of them when we checked on November 4, 2026. The fourth page, the IRS page ‘News releases for current month’, read November 4, 2026, listed IR-2026-117 through IR-2026-129 (October 1 to October 29, 2026; Page Last Reviewed or Updated: 29-Oct-2026), and none of its summary lines mentions inflation adjustments or the estate tax.
This page does not compute or estimate a 2027 figure from the 2026 amount. It shows the IRS wording on what sets the figure and the dates of the last release.
The 2026 basic exclusion amount: $15,000,000
For estates of decedents who die during 2026, the IRS news release for the 2026 inflation adjustments says:
“Estate Tax Credits. Estates of decedents who die during 2026 have a basic exclusion amount of $15,000,000, up from a total of $13,990,000 for estates of decedents who died in 2025.”
The IRS What's new page names the law that changed the 2026 amount:
“The Working Families Tax Cuts Bill (WFTC) was signed into law on July 4, 2025 as Public Law 119-21. WFTC amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026.”
The text of that law gives its effective date:
“Effective Date.--The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.”
The IRS revenue procedure for 2026 also says what the basic exclusion amount is used for, and that the same law is the One, Big, Beautiful Bill Act:
“Section 70106 of the OBBBA amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026. The basic exclusion amount is a component of the applicable exclusion amount described in § 2010(c)(2) and is used in determining the applicable credit amount against estate tax described in § 2010(c)(1) and the applicable credit amount against gift tax described in § 2505(a)(1). For calendar year 2026, the generation-skipping transfer exemption amount under § 2631(c) is equal to $15,000,000. These numbers are adjusted for inflation for taxable years beginning after December 31, 2026. The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.”
“Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).”
Basic exclusion amount by year of death, 2018 to 2026
The IRS What's new page and the IRS Estate tax page each print a table that starts in 2011. These are its rows from 2018 on, which are the same in both tables.
| Year of death | Basic exclusion amount |
|---|---|
| 2018 | $11,180,000 |
| 2019 | $11,400,000 |
| 2020 | $11,580,000 |
| 2021 | $11,700,000 |
| 2022 | $12,060,000 |
| 2023 | $12,920,000 |
| 2024 | $13,610,000 |
| 2025 | $13,990,000 |
| 2026 | $15,000,000 |
What sets the 2027 figure
The IRS revenue procedure for 2026 states, in the paragraph quoted above, that the basic exclusion amount is adjusted for inflation for 2027:
“The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.”
The IRS page of inflation-adjusted tax items by tax year describes the annual releases:
“By factoring inflation into the tax rates and certain other amounts, the law protects taxpayers from losing the value of various benefits. Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year.”
For 2026, the IRS news release was dated October 9, 2025 and points to the revenue procedure for details:
“IR-2025-103, Oct. 9, 2025 WASHINGTON — The Internal Revenue Service today announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2025-32 PDF provides details about these annual adjustments.”
That is the 2026 release date, given as a past fact. This page does not predict the date or the amount of the 2027 release.
Filing threshold and the surviving spouse
The IRS Estate tax page ties the filing requirement to the year of death:
“A filing is required if the gross estate of the decedent, increased by the decedent’s adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent’s death, as shown in the table below.”
The same page says what an estate may elect when the decedent was survived by a spouse:
“Beginning January 1, 2011, estates of decedents survived by a spouse may elect to pass any of the decedent's unused exemption to the surviving spouse. This election is made on a timely filed estate tax return for the decedent with a surviving spouse.”
Frequently asked questions
Has the IRS published the 2027 estate tax exemption?
As of November 4, 2026, no. The IRS page What’s new: Estate and gift tax (Page Last Reviewed or Updated: 03-Nov-2026) lists the basic exclusion amount for year of death from 2011 through 2026, and the IRS Estate tax page (Page Last Reviewed or Updated: 23-Oct-2026) lists filing thresholds through 2026. Neither table has a 2027 row, and the IRS page ‘News releases for current month’, read November 4, 2026, listed IR-2026-117 through IR-2026-129 (October 1 to October 29, 2026; Page Last Reviewed or Updated: 29-Oct-2026), none of whose summary lines mentions inflation adjustments or the estate tax. This is a dated check of what the IRS had published on that day.
What is the federal estate tax exemption for 2026?
The basic exclusion amount is $15,000,000 for decedents dying in 2026. The IRS page What’s new: Estate and gift tax says Public Law 119-21 amends § 2010(c)(3) “by increasing the basic exclusion amount to $15,000,000 for calendar year 2026.” IRS news release IR-2025-103 (October 9, 2025) says “Estates of decedents who die during 2026 have a basic exclusion amount of $15,000,000, up from a total of $13,990,000 for estates of decedents who died in 2025.”
What sets the 2027 estate tax exemption amount?
According to IRS Rev. Proc. 2025-32, “The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.” The IRS page Inflation-adjusted tax items by tax year says “Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year”; for 2026, one of them was IRS news release IR-2025-103, dated October 9, 2025, which points to Revenue Procedure 2025-32 for details. This answer describes the 2026 documents and does not give a 2027 figure.
Did a law change the basic exclusion amount for 2026?
Yes. Public Law 119-21, section 70106 amended § 2010(c)(3), and its effective-date text says “The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.” IRS Rev. Proc. 2025-32 describes the change as increasing the basic exclusion amount to $15,000,000 for calendar year 2026.
Can a surviving spouse use unused exemption from the first spouse to die?
The IRS Estate tax page says “Beginning January 1, 2011, estates of decedents survived by a spouse may elect to pass any of the decedent's unused exemption to the surviving spouse. This election is made on a timely filed estate tax return for the decedent with a surviving spouse.” The page's filing-threshold table runs through 2026 and lists no 2027 row.