2025 Exemption Amount

2025 Exemption Amount. The basic exclusion amount for determining the amount of the unified credit against estate tax under irc section 2010 will be $13,990,000 for decedents who die in 2025,. The tcja provisions related to the estate tax exemption is set to sunset on december 31, 2025 โ€” causing the exemption limits to revert to approximately $7 million.


2025 Exemption Amount

The amt exemption amount for tax year 2025 for single filers is $88,100 and begins to phase out at $626,350 (in 2024, the exemption amount for single filers was $85,700. Alternative minimum tax exemption amounts:

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