2019 Estate Tax Exclusion

The 2019 federal estate and gift tax exclusion will be $11,400,000 (up from $11,180,000 in 2018).

The New York estate tax exclusion has not increased to match the new federal level.  (There is no gift tax in New York State.)  In 2019, the estate tax exclusion will increase to $5,740,000 (up from $5,250,000 for decedents who die on or after April 1, 2017 and before January 1, 2019).