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Courses/Accounting & Tax/Estate Taxation

2026 Gift Taxes

Navigate the complexities of gift, estate, and generation-skipping taxes to protect your legacy.

Created byLambers Inc.
BeginnerUpdated Jul 15, 2026
2026 Gift Taxes

What You'll Learn

check_circleIdentify financial transactions that constitute a taxable gift versus an excluded transfer.
check_circleApply annual gift exclusion and gift-splitting rules to minimize tax liability.
check_circleDifferentiate between present and future interest gifts and their impact on filing requirements.
check_circleAnalyze the structural differences and tax implications of revocable, irrevocable, and testamentary trusts.
check_circleEvaluate the application of generation-skipping transfer taxes (GSTT) in complex estate planning scenarios.

About This Course

This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2026. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and identify various scenarios where filing a gift tax return is required.
At the end of this course, students will be able to:

  • Describe what financial transactions constitute a gift
  • Recognize when a gift transaction is completed
  • Identify the annual gift exclusion amount
  • Differentiate between present interest and future interest gifts
  • Recognize the types of gifts that are not subject to gift taxes
  • Recognize the benefits of gift splitting
  • Identify the form that is used for Gift Taxes and the due date for submitting it

Your Instructors

Lambers Inc.
Lambers Inc.
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Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Andrew Clark
Andrew Clark

EA

Andrew is an Enrolled Agent and the President of both Andrew Clark Enterprises and Tax CE Publishing. Andrew has been involved in the CPE market since 2010. In addition to writing CPE programs, Andrew provides tax consulting and tax preparation services to clients in the Sacramento region. Andrew is also an entrepreneur and enjoys consulting with other entrepreneurs helping them to achieve success. Andrew enjoys both reading about taxation topics and creating easy-to-understand programs revolving around these complex concepts. He is also an in-demand lecturer due to his thorough understanding of the tax code and tax code changes.

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We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.