# TaxFreeTrusts

> Education desk for US estate and gift-tax trust structures in 2026.

Education and document drafts. Not legal or tax advice.

For estates of decedents who die in 2026, the IRS basic exclusion amount is $15,000,000 per person. Source: IRS, tax year 2026 inflation adjustments, https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill and the estate tax filing threshold table, https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax. Each spouse has a separate basic exclusion. A married couple reaches $30,000,000 only when both exclusions are available. Portability of a deceased spouse's unused exclusion requires Form 706. Top rate 40%.

Structures we cover: ILIT, GRAT, SLAT, IDGT, CRT, QPRT.

Family shortlist: https://taxfreetrusts.com/best-trusts-for-families

Will or living trust for a homeowner with children: https://taxfreetrusts.com/will-or-living-trust

Most households under the basic exclusion should not buy an irrevocable tax package.

Machine file: https://taxfreetrusts.com/api/trusts.json
Human site: https://taxfreetrusts.com/
Contact: plan@taxfreetrusts.com