Instructions for Form 709 (2023) | Internal Revenue Service
https://www.irs.gov/instructions/i709
webThe basic credit amount for 2023 is $5,113,800. See Table of Basic Exclusion and Credit Amounts. The applicable exclusion amount consists of the basic exclusion amount ($12,920,000 in 2023) and, in the case of a surviving spouse, any unused exclusion amount of the last deceased spouse (who died after December 31, 2010).
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