Reference
Arizona estate planning figures for 2026
Every dollar figure, limit and threshold that Arizona estate planning turns on, in one table, with the official source and the date we last confirmed it.
37 figuresConfirmed November 2, 2026Printable
Federal exemptions, contribution limits, Medicare premiums and Arizona's own probate allowances are each set by a different body and most of them move every year. This page is the one place we keep them all. Each line shows the figure as it stands today, the period it applies to, the official publication it comes from and when we last checked. Where an agency has already announced next year's number, it appears alongside.
The same list drives every figure quoted on this site; how that works is explained in How We Keep This Current. Nothing here is tax or legal advice. RJP Estate Planning is not a law firm; for legal questions, clients work with independent attorneys.
What changed for 2026
- Federal estate, gift and GST basic exclusion amount (per person): $13.99 million to $15 million
- Annual exclusion for gifts to a non-citizen spouse: $190,000 to $194,000
- Taxable income at which estates and trusts reach the 37% bracket: $15,650 to $16,000
- Taxable income at which estates and trusts pay the 20% capital-gains rate: $15,900 to $16,250
- 401(k)/403(b)/457(b) elective deferral limit: $23,500 to $24,500
- Age-50 catch-up contribution limit (401(k)/403(b)/457(b)): $7,500 to $8,000
- Traditional and Roth IRA contribution limit (under 50): $7,000 to $7,500
- IRA catch-up contribution (age 50 and over): $1,000 to $1,100
- HSA annual contribution limits (self-only / family): $4,300 / $8,550 to $4,400 / $8,750
- Eligible long-term care premium limits by age (IRC § 213(d)(10)): $480 / $900 / $1,800 / $4,810 / $6,020 to $500 / $930 / $1,860 / $4,960 / $6,200
- Per diem limitation for qualified long-term care benefits (IRC § 7702B(d)): $420 to $430
- SSI federal benefit rate (individual / couple, monthly): $967 / $1,450 to $994 / $1,491
- SSI presumed maximum value for in-kind support (one-third of FBR plus $20): $342.33 (net $322.33) to $351.33 (net cut about $331)
- SSI one-third reduction (value of the one-third reduction rule): $322.33 to $331.33
- Medicare Part B standard monthly premium: $185 to $202.90
- Medicare Part B annual deductible: $257 to $283
- Medicare Part A monthly premium for people who must buy it (full / reduced): $518 / $285 to $565 / $311
- ALTCS gross monthly income standard (300% of the SSI FBR): $2,901 to $2,982
- Community spouse resource allowance (maximum / minimum): $157,920 / $31,584 to $162,660 / $32,532
- Maximum monthly maintenance needs allowance for a community spouse: $3,948 to $4,066.50
- Minimum monthly maintenance needs allowance (monthly spousal need standard): $2,643.75 to $2,705
- Medicaid long-term care home equity limit (Arizona uses the federal minimum): $730,000 to $752,000
- ABLE account annual contribution limit (all contributors combined): $19,000 to $20,000
Arizona probate allowances and small-estate limits
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Arizona small estate affidavit limits (personal property / real property) | $200,000 / $300,000in effect since September 2025 | A.R.S. § 14-3971 | October 29, 2026 |
| Arizona probate homestead allowance (A.R.S. § 14-2402) | $18,000in effect since January 2012 | A.R.S. § 14-2402 | October 29, 2026 |
| Arizona probate exempt property allowance (A.R.S. § 14-2403) | $7,000in effect since January 2012 | A.R.S. § 14-2403 | October 29, 2026 |
| Arizona probate family allowance (A.R.S. § 14-2404) | $12,000in effect since January 2012 | A.R.S. § 14-2404 | October 29, 2026 |
Arizona property protections
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Arizona homestead exemption statutory base (A.R.S. § 33-1101) | $400,000 (base, adjusted annually for inflation since January 1, 2024)in effect since December 2022 | A.R.S. § 33-1101 | October 29, 2026 |
Arizona insurance consumer protections
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Arizona annuity free-look period (A.R.S. § 20-1233) | 10 days (30 days if age 65 or older on the application date)in effect since September 2003 | A.R.S. § 20-1233 | October 30, 2026 |
| Arizona annuity replacement return right (A.R.S. § 20-1241.05) | 30 daysin effect since January 2004 | A.R.S. § 20-1241.05 | October 30, 2026 |
Federal estate and gift tax
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Federal estate, gift and GST basic exclusion amount (per person) | $15 million2026 figure | IRS, What's new - Estate and gift tax | October 29, 2026 |
| Annual gift tax exclusion (per donor, per recipient) | $19,000January 2025 to December 2026 | IRS, Frequently asked questions on gift taxes | October 29, 2026 |
| Annual exclusion for gifts to a non-citizen spouse | $194,0002026 figure | IRS Rev. Proc. 2025-32 | October 29, 2026 |
Federal income tax on estates and trusts
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Taxable income at which estates and trusts reach the 37% bracket | $16,0002026 figure | IRS Rev. Proc. 2025-32 | October 29, 2026 |
| Taxable income at which estates and trusts pay the 20% capital-gains rate | $16,2502026 figure | IRS Form 1041-ES (2026) | October 29, 2026 |
Retirement plan limits
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| 401(k)/403(b)/457(b) elective deferral limit | $24,5002026 figure | IRS Notice 2025-67 | October 29, 2026 |
| Age-50 catch-up contribution limit (401(k)/403(b)/457(b)) | $8,0002026 figure | IRS, Retirement topics - Catch-up contributions | October 29, 2026 |
| Higher catch-up limit for participants turning 60 to 63 | $11,250January 2025 to December 2026 | IRS Notice 2025-67 | October 29, 2026 |
| Traditional and Roth IRA contribution limit (under 50) | $7,5002026 figure | IRS Notice 2025-67 | October 29, 2026 |
| IRA catch-up contribution (age 50 and over) | $1,1002026 figure | IRS Notice 2025-67 | October 29, 2026 |
| Required minimum distribution starting age | 73January 2023 to December 2032 | IRS, Retirement plan and IRA required minimum distributions FAQs | October 29, 2026 |
Health savings accounts
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| HSA annual contribution limits (self-only / family) | $4,400 / $8,7502026 figureAnnounced for 2027: $4,500 / $9,000 | IRS Rev. Proc. 2025-19 | October 29, 2026 |
Long-term care insurance
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Eligible long-term care premium limits by age (IRC § 213(d)(10)) | $500 / $930 / $1,860 / $4,960 / $6,2002026 figure | IRS Rev. Proc. 2025-32 | October 29, 2026 |
| Per diem limitation for qualified long-term care benefits (IRC § 7702B(d)) | $4302026 figure | IRS Rev. Proc. 2025-32 | October 29, 2026 |
Social Security and SSI
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| SSI federal benefit rate (individual / couple, monthly) | $994 / $1,4912026 figureAnnounced for 2027: $1,029 / $1,544 | SSA, SSI Federal Payment Amounts | October 29, 2026 |
| SSI presumed maximum value for in-kind support (one-third of FBR plus $20) | $351.33 (net cut about $331)2026 figureAnnounced for 2027: $363.00 (net cut about $343) | SSA POMS SI 00835.300 | October 29, 2026 |
| SSI one-third reduction (value of the one-third reduction rule) | $331.332026 figureAnnounced for 2027: $343.00 | SSA POMS SI 00835.200 | October 29, 2026 |
| SSI countable resource limit (individual / couple) | $2,000 / $3,000in effect since January 1989 | SSA, Understanding SSI - Resources | October 29, 2026 |
Medicare
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| Medicare Part B standard monthly premium | $202.902026 figure | CMS, Medicare costs | October 29, 2026 |
| Medicare Part B annual deductible | $2832026 figure | CMS, Medicare costs | October 29, 2026 |
| Medicare Part A monthly premium for people who must buy it (full / reduced) | $565 / $3112026 figure | CMS, Medicare costs | October 29, 2026 |
| Age that opens the federal six-month Medigap Open Enrollment Period (with Part B) | 65in effect since November 1990 | Medicare.gov, When can I buy Medigap? | November 2, 2026 |
Arizona Medicaid (ALTCS) standards
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| ALTCS gross monthly income standard (300% of the SSI FBR) | $2,9822026 figureAnnounced for 2027: $3,087 | AHCCCS Eligibility Policy Manual, MA615 Income Standards | October 29, 2026 |
| ALTCS countable resource limit (single applicant) | $2,000in effect since January 1989 | AHCCCS Eligibility Policy Manual, MA701 Resource Standards | October 29, 2026 |
| Community spouse resource allowance (maximum / minimum) | $162,660 / $32,5322026 figure | AHCCCS Eligibility Policy Manual, MA707 Community Spouse Resource Deduction | October 29, 2026 |
| Maximum monthly maintenance needs allowance for a community spouse | $4,066.502026 figure | CMS, 2026 SSI and Spousal Impoverishment Standards | October 29, 2026 |
| Minimum monthly maintenance needs allowance (monthly spousal need standard) | $2,705July 2026 to June 2027 | CMS, Updated 2026 SSI and Spousal Impoverishment Standards | October 29, 2026 |
| Medicaid long-term care home equity limit (Arizona uses the federal minimum) | $752,0002026 figure | CMS, 2026 SSI and Spousal Impoverishment Standards | October 29, 2026 |
Disability benefits
| Figure | Current value | Source | Confirmed |
|---|---|---|---|
| ABLE account annual contribution limit (all contributors combined) | $20,0002026 figure | ABLE National Resource Center, contribution limits | October 29, 2026 |
| ABLE balance above which SSI cash benefits are suspended | $100,000in effect since December 2014 | SSA POMS SI 01130.740 | October 29, 2026 |
5 figures have already been announced for the coming year and will switch to current on the day each takes effect.