U.S. · 2026 gifts
Gift tax annual exclusion 2026 calculator.
Check your 2026 gifts against the annual exclusion per recipient and see whether a gift tax return is needed.
You can give $19,000 to each person in 2026 without it counting toward your lifetime exclusion, or $38,000 with gift splitting. Gifts to a non-citizen spouse get $194,000. Anything over that is reported on Form 709, and tax is not due until you pass $15,000,000 of lifetime gifts.
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How this is calculated
For each recipient, the first $19,000 of present-interest gifts in calendar 2026 is excluded (Rev. Proc. 2025-32 section 4.42). A gift to a spouse who is not a U.S. citizen has a higher $194,000 cap. With gift splitting, a married couple treats each gift as half from each spouse, so $38,000 per person is covered. The excess over the exclusion is what you report and what reduces your $15,000,000 basic exclusion amount for 2026. Gifts of a future interest do not qualify for the annual exclusion at all.
This only covers the annual exclusion. It does not look at prior-year taxable gifts, so lifetime space left assumes this is your first taxable gift.
Worked example
$25,000 to each of 3 children, single donor. Each gift has $19,000 excluded, so $6,000 × 3 = $18,000 counts against the lifetime exclusion and a Form 709 is needed. No tax is due.
Same gifts, married and splitting. The exclusion becomes $38,000 per child, so nothing counts against either spouse. Form 709 is still required because gift splitting always requires a return ($0 used).
Not counted as gifts
Tuition paid directly to a school and medical bills paid directly to a provider are not gifts, whatever the amount, and need no reporting. Gifts to a U.S. citizen spouse are generally unlimited and need no return. For the estate side of the exclusion, use the estate and gift tax calculator.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedGiving someone more than $19,000 means I owe gift tax on the excess.
What the source saysThe IRS says the basic exclusion amount is $15,000,000 for gifts made in 2026. Gifts above the annual exclusion are reported and counted against that amount, so tax is generally not due until it is used up. [1]
Checked against these sources on .
Frequently asked questions
What is the gift tax annual exclusion for 2026?
$19,000 per recipient, the same as 2025 (Rev. Proc. 2025-32 section 4.42). A married couple who split gifts can give $38,000 to each person.
Do I owe tax if I give more than $19,000?
Usually not. Gifts above the exclusion are reported on Form 709 and reduce your lifetime exclusion, which is $15,000,000 for 2026. Tax is due only after that is used up.
Who pays the gift tax?
The donor is generally responsible, unless the recipient agrees to pay under a special arrangement.
Can I give more to my spouse?
Gifts to a U.S. citizen spouse are generally unlimited. If your spouse is not a citizen, the annual limit for 2026 is $194,000.
When do I have to file Form 709?
When you give more than the exclusion to one person, make a gift of a future interest, or split gifts with a spouse. Spouses cannot file one joint gift tax return.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.