Direct answer: In 2026 you can give up to $19,000 to each person without filing a gift tax return. Give more and you file Form 709, but tax is owed only after your lifetime taxable gifts pass the $15,000,000 basic exclusion. Gifts to a U.S.-citizen spouse and tuition or medical bills paid directly don't count.
By the numbers: 2026: annual exclusion $19,000 per recipient; $194,000 for gifts to a spouse who isn't a U.S. citizen; basic exclusion (lifetime, shared with the estate tax) $15,000,000; GST exemption $15,000,000. Source: IRS Rev. Proc. 2025-32, sec. 2.14 and 4.42
“For calendar year 2026, the first $19,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year.” — IRS Rev. Proc. 2025-32, sec. 4.42(1)
Updated 2026-10-17
The annual exclusion is $19,000 per recipient for 2026, the same as 2025 (IRS Rev. Proc. 2025-32). You can give that much to any number of people without filing. Married couples who split gifts can give $38,000 per person, but splitting requires a Form 709.
The basic exclusion amount is $15,000,000 for 2026, up from $13,990,000 in 2025, under Public Law 119-21 (IRS). It is shared by lifetime taxable gifts and your estate, and is adjusted for inflation starting in 2027.
Usually not. You file Form 709 to report the amount over $19,000, and that amount is subtracted from your $15,000,000 lifetime basic exclusion. Gift tax is due only once your lifetime taxable gifts pass the exclusion. The donor, not the recipient, generally pays.
April 15, 2027 (Form 709 is due by April 15 of the year after the gift). An extension of time to file your income tax return also extends Form 709; otherwise use Form 8892. Neither extends the time to pay any gift tax.
Not if you pay the school or the medical provider directly. Tuition (not books, room or board) and qualifying medical care paid straight to the institution are excluded from gift tax and aren't reported on Form 709.
Gifts to a spouse who is a U.S. citizen are generally unlimited through the marital deduction, with no return for outright gifts. For a spouse who isn't a U.S. citizen, the 2026 limit is $194,000 of present-interest gifts ($190,000 in 2025); above that, file Form 709.
Yes. You can elect on Form 709 to treat up to five years of annual exclusions ($95,000 at the current $19,000 exclusion) as made evenly over 5 years. A $100,000 gift with the election counts as $24,000 in year one: $5,000 over the limit plus one-fifth of $95,000.
As of Oct. 17, 2026 · 2026 amounts
Most gifts never need a form. In 2026 you can give up to $19,000 to each person, to as many people as you like, with nothing to file. Give one person more and you file Form 709, but the extra only counts against your $15,000,000 lifetime exclusion; tax is due only past that.
The math:
Sources: Rev. Proc. 2025-32 · Form 709 instructions · IRS gift tax FAQ
A best fit for the situation described, not financial advice or a buy/sell recommendation. Partner links never change a pick.
Enter what you gave each person in the year (not your spouse). Cash, checks, stock, crypto and property all count at fair market value. Nothing you type leaves your phone.
| Amount | 2025 | 2026 |
|---|---|---|
| Annual exclusion, per recipient | $19,000 | $19,000 |
| Married couple splitting gifts, per recipient | $38,000 | $38,000 |
| Gifts to a spouse who isn't a U.S. citizen | $190,000 | $194,000 |
| Basic exclusion (lifetime gifts + estate) | $13,990,000 | $15,000,000 |
| Basic credit amount (tax on the exclusion) | $5,541,800 | $5,945,800* |
| Top gift and estate tax rate | 40% | 40% |
Sources: Rev. Proc. 2025-32 · IRS: what's new · IRS gift tax FAQ · Form 709 instructions. *2026 credit computed by us with the IRS gift tax rate table ($345,800 + 40% of the amount over $1,000,000); the same math reproduces every credit amount in the IRS's 2011-2025 table. The 2026 Form 709 instructions weren't out when we checked.
| Item | 2026 | Rev. Proc. 2025-32 |
|---|---|---|
| Generation-skipping transfer (GST) exemption | $15,000,000 | sec. 2.14 |
| Covered gifts/bequests from a covered expatriate: tax applies only above | $19,000 | sec. 4.42(3) |
| Gifts from certain foreign persons: reporting threshold (sec. 6039F) | $20,573 | sec. 4.47 |
| Special-use valuation (sec. 2032A): max decrease in farm/business real property value | $1,460,000 | sec. 4.41 |
| Estate tax paid in installments (sec. 6166): '2-percent portion' amount | $1,940,000 | sec. 4.51 |
| Year of gift | Per person | Couple splitting |
|---|---|---|
| 2011-2012 | $13,000 | $26,000 |
| 2013-2017 | $14,000 | $28,000 |
| 2018-2021 | $15,000 | $30,000 |
| 2022 | $16,000 | $32,000 |
| 2023 | $17,000 | $34,000 |
| 2024 | $18,000 | $36,000 |
| 2025 | $19,000 | $38,000 |
| 2026 | $19,000 | $38,000 |
| Year | Basic exclusion |
|---|---|
| 2026 | $15,000,000 |
| 2025 | $13,990,000 |
| 2024 | $13,610,000 |
| 2023 | $12,920,000 |
| 2022 | $12,060,000 |
| 2021 | $11,700,000 |
| 2020 | $11,580,000 |
| 2019 | $11,400,000 |
| 2018 | $11,180,000 |
| 2017 | $5,490,000 |
| 2016 | $5,450,000 |
| 2015 | $5,430,000 |
| 2014 | $5,340,000 |
| 2013 | $5,250,000 |
| 2012 | $5,120,000 |
| 2011 | $5,000,000 |
Source: IRS: what's new.
| Taxable amount over | Tax on that amount | Rate on the excess |
|---|---|---|
| $0 | $0 | 18% |
| $10,000 | $1,800 | 20% |
| $20,000 | $3,800 | 22% |
| $40,000 | $8,200 | 24% |
| $60,000 | $13,000 | 26% |
| $80,000 | $18,200 | 28% |
| $100,000 | $23,800 | 30% |
| $150,000 | $38,800 | 32% |
| $250,000 | $70,800 | 34% |
| $500,000 | $155,800 | 37% |
| $750,000 | $248,300 | 39% |
| $1,000,000 | $345,800 | 40% |
Applied to lifetime taxable gifts; the credit wipes out the tax up to the basic exclusion. Source: Form 709 instructions (Table for Computing Gift Tax).
Facts and arithmetic only, not tax or legal advice. Figures are from the IRS sources dated below. Trusts, gifts to grandchildren (generation-skipping), non-cash valuations and a late spouse's unused exclusion (DSUE) aren't modeled.
The annual exclusion is $19,000 per recipient for 2026, the same as 2025 (IRS Rev. Proc. 2025-32). You can give that much to any number of people without filing. Married couples who split gifts can give $38,000 per person, but splitting requires a Form 709.
The basic exclusion amount is $15,000,000 for 2026, up from $13,990,000 in 2025, under Public Law 119-21 (IRS). It is shared by lifetime taxable gifts and your estate, and is adjusted for inflation starting in 2027.
Usually not. You file Form 709 to report the amount over $19,000, and that amount is subtracted from your $15,000,000 lifetime basic exclusion. Gift tax is due only once your lifetime taxable gifts pass the exclusion. The donor, not the recipient, generally pays.
April 15, 2027 (Form 709 is due by April 15 of the year after the gift). An extension of time to file your income tax return also extends Form 709; otherwise use Form 8892. Neither extends the time to pay any gift tax.
Not if you pay the school or the medical provider directly. Tuition (not books, room or board) and qualifying medical care paid straight to the institution are excluded from gift tax and aren't reported on Form 709.
Gifts to a spouse who is a U.S. citizen are generally unlimited through the marital deduction, with no return for outright gifts. For a spouse who isn't a U.S. citizen, the 2026 limit is $194,000 of present-interest gifts ($190,000 in 2025); above that, file Form 709.
Yes. You can elect on Form 709 to treat up to five years of annual exclusions ($95,000 at the current $19,000 exclusion) as made evenly over 5 years. A $100,000 gift with the election counts as $24,000 in year one: $5,000 over the limit plus one-fifth of $95,000.
Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.