Under the current provisions of federal law, the federal estate tax exemption is to be indexed for inflation each year. With the exemption currently sitting at $5,250,000 in 2013, the IRS will not release the 2014 inflation-indexed exemption until sometime in November or December. Nonetheless, with the end of 2013 fast approaching, I was curious to see if anyone has made any predictions about how much the exemption will be for 2014.


To my surprise I was only able to locate one prediction which appears on the Fiduciary Income Tax Blog and was made all the way back in July. According to the blog, the federal estate tax exemption should end up at $5,340,000 in 2014, a $90,000 increase over the 2013 exemption. In addition, the blog predicts that the annual exclusion from gift taxes will remain at $14,000 for 2014. Of course, while the writer points out that "These predictions assume that Congress makes no changes to the estate and gift tax laws before the end of the year," I don't see Congress doing much of anything before the end of 2013.

• New Estate Tax and Income Tax Laws for 2013
• Overview of 2013 Estate Tax, Gift Tax & Generation Skipping Transfer Tax Laws
• When is a Federal Estate Tax Return Required to Be Filed for Deaths in 2013?
• Overview of 2013 Estate Tax Filing Requirements
• How to Calculate Your Estate Tax Liability in 2013
• What is the Annual Exclusion From Gift Taxes?
• 2013 Annual Exclusion From Gift Taxes Increases to $14,000