2019 Estate Tax Exemption
The 2019 Estate Tax Exemption is $11,400,000.
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-08-29
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Basic exclusion amount | $11,180,000 | $11,400,000 | +$220,000 (+2.0%) |
Who it applies to
Estates of decedents dying in calendar year 2019
What changed this year, and why
For calendar year 2019, the IRS set the basic exclusion amount at $11,400,000, which determines the unified credit against the federal estate tax under § 2010. This amount is adjusted annually for inflation. The 2019 exclusion of $11,400,000 was higher than the 2018 exclusion of $11,180,000.
Common questions
- What was the estate tax exemption amount for 2019?
- The basic exclusion amount is $11,400,000 for an estate of a decedent dying in 2019. This is the amount used to determine the unified credit against the federal estate tax under Internal Revenue Code § 2010.
- How did the 2019 exclusion compare to 2018?
- Yes. The 2019 basic exclusion amount of $11,400,000 was higher than the 2018 amount of $11,180,000.
Which estates have to file at all
For decedents who died in 2019, the estate tax filing requirement applies to estates of U.S. citizens or residents that meet one of two conditions. The executor must file Form 706 if the gross estate, when combined with adjusted taxable gifts and specific exemption, exceeds $11,400,000. This threshold represents the basic exclusion amount for 2019. Alternatively, filing is required when the executor chooses to transfer the deceased spousal unused exclusion (DSUE) amount to a surviving spouse, regardless of whether the estate's value reaches the $11,400,000 threshold. This second condition ensures that even smaller estates can make the portability election to preserve the unused exemption for the surviving spouse's benefit. The gross estate calculation includes the value of all property in which the decedent had an interest at death, plus certain lifetime transfers and other assets, to determine whether the first filing condition is met.
For decedents who died in 2019, Form 706 must be filed by the executor of the estate of every U.S. citizen or resident: a. Whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $11,400,000; or b. Whose executor elects to transfer the DSUE amount to the surviving spouse, regardless of the size of the decedent's gross estate.
Instructions for Form 706 (Rev. August 2019), United States Estate (and Generation-Skipping Transfer) Tax Return (IRS)
What counts toward the exemption
The gross estate encompasses all property and assets in which the decedent held an interest at the time of death, including real property located outside the United States. Beyond direct ownership, the gross estate also captures certain transfers made during the decedent's lifetime without adequate and full consideration in money or money's worth. Additionally, annuities are included in the gross estate calculation, along with the includible portion of joint estates with right of survivorship and tenancies by the entirety. Certain life insurance proceeds are also part of the gross estate, even when payable to beneficiaries other than the estate itself. This comprehensive definition ensures that the total value of assets subject to potential estate taxation reflects the full scope of the decedent's economic interests and transfers, not just property held in the decedent's name at death. The gross estate value, when combined with adjusted taxable gifts and specific exemption, determines whether the estate exceeds the $11,400,000 filing threshold.
The gross estate includes all property in which the decedent had an interest (including real property outside the United States).
Instructions for Form 706 (Rev. August 2019), United States Estate (and Generation-Skipping Transfer) Tax Return (IRS)
The nine-month deadline and the extension
Form 706 must be filed within 9 months after the date of the decedent's death to report estate and/or generation-skipping transfer tax. This nine-month deadline is strict, but the IRS provides relief for estates unable to meet it. Executors who cannot file by the due date may obtain an automatic 6-month extension of time to file by submitting Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes. This extension provides an additional 6 months beyond the original deadline. Importantly, this extension applies to filing the return itself but does not automatically extend the time to pay any tax owed. The extension must be properly requested using the designated form, and executors should be aware that interest accrues on any unpaid tax from the original due date regardless of whether an extension is granted.
You must file Form 706 to report estate and/or GST tax within 9 months after the date of the decedent's death. If you are unable to file Form 706 by the due date, you may receive an extension of time to file. Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, to apply for an automatic 6-month extension of time to file.
Instructions for Form 706 (Rev. August 2019), United States Estate (and Generation-Skipping Transfer) Tax Return (IRS)
Carrying an unused exemption to a surviving spouse
The portability election allows an executor to transfer the deceased spousal unused exclusion (DSUE) amount to a surviving spouse, but this election is only valid if Form 706 is filed within the required timeframe. Specifically, the estate tax return must be filed timely, meaning within 9 months of the decedent's date of death, or if an extension of time to file has been granted, before the 6-month extension period ends. This timing requirement is critical because the portability election cannot be made on a late-filed return without special relief. The DSUE amount represents the unused portion of the decedent's basic exclusion amount, which for 2019 was $11,400,000. By electing portability, the surviving spouse can add the deceased spouse's unused exclusion to their own exclusion amount, potentially sheltering more assets from estate tax. Executors must be diligent about meeting the filing deadline to preserve this valuable planning opportunity for the surviving spouse.
An executor can only elect to transfer the DSUE amount to the surviving spouse if the Form 706 is filed timely; that is, within 9 months of the decedent's date of death or, if you have received an extension of time to file, before the 6-month extension period ends.
Instructions for Form 706 (Rev. August 2019), United States Estate (and Generation-Skipping Transfer) Tax Return (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2018-57 (IRS)
- Basic exclusion amount
the basic exclusion amount is $11,400,000 for determining the amount of the unified credit against estate tax under § 2010.