Did OBBBA raise the estate and gift tax exclusion amount for 2026?
I'm planning around U.S. estate exposure. Did OBBBA change the basic exclusion amount, and what's the 2026 number?
Related Questions
Did the IRS already release 2026 inflation adjustments reflecting OBBBA?
I'm doing 2026 planning. Are the IRS's published 2026 numbers (standard deduction, FEIE) already updated for OBBBA, or do I have to do the math myself?
Did the IRS confirm personal exemptions stay gone in 2026 under OBBBA?
TCJA eliminated personal exemptions, but with the sunset I wasn't sure for 2026. Did OBBBA make that elimination permanent, and is the IRS already operating under that?
Did the One Big Beautiful Bill Act actually become law before tax year 2026?
I keep seeing references to OBBBA / H.R. 1. Is it law, or still pending? Does it affect tax year 2026 planning?
Did the old TCJA individual tax rates snap back in 2026?
I read that TCJA provisions were sunsetting at the end of 2025. Did individual rates revert to pre-TCJA levels for 2026, or did OBBBA change that?
What are the penalties for not filing a Beneficial Ownership Information report?
I read that the Corporate Transparency Act requires my foreign-owned LLC to file a Beneficial Ownership Information (BOI) report with FinCEN. What happens if I miss the deadline? I heard there is a $5...
After Bittner, is the non-willful FBAR penalty once per year or per account?
I had four foreign accounts under my LLC and missed FBARs for two years. Before, I read the penalty could be per account, which terrified me. Did the Bittner decision change that? If I had four accoun...
Is my foreign-owned Delaware LLC really exempt from BOI now, or am I reading outdated summaries backwards?
I am in the Netherlands and have a Delaware LLC that I formed in the U.S., not a foreign company registered into the U.S. I kept seeing BOI content everywhere in 2024, so I assumed I would have to fil...
Is the foreign-related-party BEAT bill in effect for 2026?
I saw H.R. 1911 mentioned — a bill to change BEAT treatment for sufficiently-taxed foreign payments. Is it law for 2026?
Is the Defending American Jobs and Investment Act in effect for 2026?
I keep seeing references to the Defending American Jobs and Investment Act (H.R. 591). Is it law? Does it affect my withholding for 2026?
Are OBBBA implementation rules still being issued in 2026?
OBBBA was signed in 2025. By 2026, are all the regs and IRS guidance settled, or is implementation still rolling out?
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