Gift Tax Calculator
Calculate gift tax implications using 2026 annual exclusions and lifetime exemption. Track exemption usage and determine Form 709 filing requirements.
2026: $19,000 annual exclusion per recipient.$15,000,000 lifetime exemption.
Gift Details
Cumulative taxable gifts from prior years (from Form 709)
2026 Gifts
Enter gift details to calculate tax implications.
2026 Gift Tax Limits
Annual Exclusion
$19,000
Per recipient, per year
Lifetime Exemption
$15,000,000
Per individual
Non-Citizen Spouse
$194,000
Annual exclusion
Understanding Gift Tax
The federal gift tax applies to transfers of property while you're alive. However, the annual exclusion and lifetime exemption mean most people will never actually pay gift tax—though they may need to file gift tax returns to track exemption usage.
Annual Exclusion Gifts
You can give up to $19,000to any number of recipients each year without using any of your lifetime exemption. These gifts don't require a gift tax return unless you're splitting gifts with a spouse.
Gift Splitting for Married Couples
Married couples can elect to "split" gifts, effectively doubling the annual exclusion to $38,000 per recipient. Both spouses must consent and file Form 709, even if only one spouse made the gift.
Special Exclusions
Unlimited Marital Deduction
Gifts to a U.S. citizen spouse are completely excluded from gift tax, with no limit. Non-citizen spouses have an annual limit of $194,000.
Medical & Educational Exclusion
Payments made directly to medical providers or educational institutions for someone else's bills are excluded from gift tax entirely, in addition to the annual exclusion.
Lifetime Exemption Planning
The $15,000,000 lifetime exemption is shared between gift tax and estate tax. Large gifts during life reduce the exemption available at death. For wealthy clients, using exemption during life can be advantageous as future appreciation occurs outside the estate.
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