Question

What is the gift tax safe harbor for Trump Account contributions?

Answer

Revenue Procedure 2026-25, issued by the IRS June 29, 2026, establishes a safe harbor allowing qualifying Trump Account contributions to be treated as present interest gifts eligible for the annual $19,000 gift tax exclusion — meaning most contributors won’t need to file a gift tax return.

About Mercer Advisors

We exist so you don’t have to worry about money. For more than 40 years, we’ve taken the sophisticated, time-tested approach that many ultra-high net worth individuals use to help manage their financial lives and made it accessible to more families.

Want to learn more about Mercer Advisors?