Where can taxpayers find the current Unified Tax Credit limits and thresholds?
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Taxpayers can find the current Unified Tax Credit limits and thresholds in several authoritative sources:
- IRS Revenue Procedures: Each year, the IRS publishes a Revenue Procedure that lists inflation-adjusted amounts for various tax provisions, including the unified credit. For 2025, these amounts are found in Rev. Proc. 2024-40.
- IRS Publications: IRS Publication 559 (Survivors, Executors, and Administrators) provides an overview of the estate and gift tax system, including the current basic exclusion amount and unified credit. It also explains how these amounts are applied and when a return must be filed.
- IRS Website: The IRS maintains up-to-date information on estate and gift tax limits, including the unified credit, on its website (irs.gov). Taxpayers can search for "estate and gift tax inflation-adjusted amounts" or refer to the latest Revenue Procedure.
- Blue J Resource Summaries: Resources such as the Blue J "Estate and Gift Tax Inflation Adjusted Amounts (2022–2025)" provide tables summarizing the unified credit and exclusion amounts for recent years, with citations to the relevant IRS Revenue Procedures.
Summary Table for 2025 (current year):- Basic Exclusion Amount: $13,990,000- Unified Credit Amount: $5,541,800
These amounts are effective for decedents dying and gifts made in 2025. For years after 2025, the base exclusion amount is scheduled to increase to $15,000,000 (plus inflation adjustments), as provided by recent legislation.
In summary: Taxpayers should consult the latest IRS Revenue Procedure, IRC §2010, IRS Publication 559, and the IRS website for the current unified credit limits and thresholds.
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