Gift Tax and Lifetime Exclusion

See how 2026 gifts use annual and lifetime exclusions, and when a federal gift-tax return is required.

  • Methods explained
  • Save scenarios
  • Compare saved scenarios

For outright transfers by U.S. citizens or residents. Combine all gifts to the same person for the year; matching recipient names are pooled.

Gifts by recipient

$
$

Splitting requires both spouses to be U.S. citizens or residents and satisfy the marriage/consent rules. Gifts to your spouse are not split. A payment reimbursing the recipient does not qualify as direct tuition or medical payment.

Prior lifetime gifts

$
$
$
$

Prior taxable gifts are amounts after annual exclusions, not the total value of everything you have given. Use verified portability amounts from an elected estate return.

2026 gift-tax estimate

Annual exclusion per donor / recipient$19,000
Your taxable gifts this year$11,000.00
Spouse’s taxable gifts this year$0.00
Your remaining lifetime exclusion$14,989,000.00
Spouse’s remaining lifetime exclusion$15,000,000.00
Your estimated gift tax$0.00
Spouse’s estimated gift tax$0.00
Your Form 709 requiredYes
Spouse’s Form 709 requiredNo, for these gifts

Annual recipient totals

RecipientYour taxable giftsSpouse’s taxable gifts
Recipient 1$11,000$0
How it works›

Annual and lifetime exclusions. Pools matching recipient names, applies the annual exclusion only to present interests, and applies the special limit to eligible noncitizen-spouse gifts. Prior taxable gifts and this year’s taxable gifts use the shared federal estate/gift exclusion register, plus entered verified portability. This year’s amount above remaining exclusion is taxed at the top gift-tax rate.2026 Rev. Proc. 2025-32IRS estate exclusion

Filing and consent. A taxable gift can require Form 709 with no tax payment. Gift splitting is an annual election with spousal consent; separate filing exceptions are evaluated for simple outright third-party gifts. For mixed charitable or spousal transfers, this screen gives the general split-return requirement; review the form’s exceptions for your complete year.Form 709 instructionsPublication 559 worked examples

Scope. No generation-skipping tax, trust interests, 529 five-year election, valuation discounts, community-property allocation or nonresident donor rules. The future-interest option estimates taxable gifts without valuing the interest. Direct-payment and charitable exclusions assume the entire transfer qualifies. A split election must include both spouses’ full year of third-party gifts.Form 709 scope