Gift & Estate Tax Valuation

Gift and estate tax regulations require a professional appraisal of any real estate or business assets that are being transferred. The IRS may levy taxes on the fair market value of assets, making accurate valuation necessary for tax compliance and to prevent penalties from the IRS.

Professional estate and gift tax valuation service from experts of Eqvista who can help you ensure compliance with all the legal requirements and provide an accurate business valuation for gift and estate tax purposes.

Gift & Estate Tax Rates and Exemptions in 2026

Transfers of property during an individual’s lifetime (gift) or after death (estate) in exchange for nothing or less than full value are subject to taxation of gift and estate taxes. Every country has different laws regarding gift and estate tax laws.

For 2026, the IRS has confirmed the following rates and exemptions:

Lifetime Estate and Gift Tax Exemption

• $15 million per individual (increased from $13.99 million in 2025)
• $30 million for married couples (up from $27.98 million in 2025)
• This exemption is now permanent under the One Big Beautiful Bill Act (OBBB) signed in 2025
• The exemption will continue to be indexed annually for inflation

Annual Gift Tax Exclusion

• $19,000 per recipient (unchanged from 2025)
• $38,000 per recipient for married couples using gift-splitting
• $194,000 for gifts to a non-citizen spouse (increased from $190,000 in 2025)

Estate and Gift Tax Rate

• 40% federal tax rate applies to taxable amounts exceeding the lifetime exemption
• This rate applies to estates valued above $16 million for individuals or $31 million for married couples

Note: Under the OBBB legislation enacted July 4, 2025, the increased exemption amounts are now permanent and will not sunset, though future legislation could change these provisions. Key Considerations for gift and estate tax valuation.

When You Need Gift & Estate Tax Valuations

Professional valuations are required or recommended in these situations:

• Estate Tax Returns (Form 706) – Required for estates exceeding the federal exemption ($15 million in 2026)
• Gift Tax Returns (Form 709) – Required when gifts to any individual exceed the annual exclusion ($19,000 in 2026)
• Large Lifetime Gifts – Transferring business interests, real estate, or other significant assets
• Estate Planning – Establishing baseline values for estate planning strategies
• Charitable Contributions – Documenting values for tax deduction purposes
• Divorce Settlements – Determining asset values for equitable distribution
• Buy-Sell Agreements – Establishing fair values for business succession planning

Eqvista’s Gift & Estate Tax Valuation Services

Customized to meet your requirements and aid with estate and gift tax planning, Eqvista’s estate and gift tax valuation service comes with full assistance from NACVA-accredited valuation experts. We provide business valuations for the purpose of estate and gift taxes in complete compliance with IRS regulations and guidelines.

Benefits of Professional Valuation Services from Eqvista

Clients choose Eqvista for gift and estate tax valuation because these valuations employ rigorous methodologies, such as DCF analysis and market comparables, tailored to complex estate assets like private company interests or real property.

Our key advantages include:

• Accurate, Defensible Valuations – IRS-compliant methodologies that withstand scrutiny
• Timely Delivery – Meet critical filing deadlines without stress
• Expert Guidance – Navigate complex valuation issues with professional support
• Tailored Solutions – Customized approaches for your specific circumstances
• Long -term Value 一 Supports informed decisions in trusts, gifting, and charitable planning.

We offer services tailored to your unique situation with complete customer support from certified valuation professionals. Contact our valuation team today to get started with industry-leading gift and estate tax valuation services.

FAQs

Here are our answers to common questions about gift and estate tax valuations:

When do I need a gift and estate tax valuation?

You need a gift and estate tax valuation when transferring business interests, real estate, or complex assets, or when filing estate or gift tax returns.

How long does a gift and estate tax valuation take?

A gift and estate tax valuation takes 2-4 weeks, depending on asset complexity and availability.

What documentation is required for gift and estate tax valuation?

For gift and estate tax valuation, you’ll need financial statements, tax returns, ownership documents, and relevant business or property information.

Will my gift and estate tax valuation hold up under IRS scrutiny?

Yes, our NACVA-certified experts use IRS-approved methodologies and provide documentation to ensure your gift and estate tax valuation withstands IRS review.

Can I use the same gift and estate tax valuation for multiple purposes?

Gift and estate tax valuations are typically specific to a valuation date and purpose, though they may support related planning activities.

How to Engage Eqvista for Gift & Estate Tax Valuation?

Planning to secure your financial legacy? Partner with Eqvista for accurate, IRS-compliant gift and estate tax valuations. Contact our valuation team, and our NACVA-certified analysts will guide you through every step- from first consultation to final report. We tailor each valuation to fit your estate and gift tax goals, transparency, and full regulatory compliance.

Get trusted valuations from industry experts and make your tax planning smooth and hassle-free today.