Gift tax calculator
Check a gift against the $19,000 annual exclusion before the money moves: what is covered, what counts against your lifetime exemption, and whether you need to file Form 709.
Almost nobody pays federal gift tax. Many more people are required to file a gift tax return and do not know it. This calculator applies the annual exclusion to each person you gave to, handles gift splitting for married couples, and shows how much of your lifetime exemption remains. For the family side of giving, see our rules for gifting money to family.
Gift tax calculator
Enter each person you gave to this calendar year and the total you gave them. Leave out gifts to a U.S.-citizen spouse, gifts to charity, and tuition or medical bills you paid directly to the school or provider.
Recipients
You and your spouse
| Donor | Given | Excluded | Taxable | Remaining exemption | Files 709 |
|---|---|---|---|---|---|
| You | $40,000 | $34,000 | $6,000 | $14,994,000 | Yes |
What this means
- Child 1: $25,000 given. $19,000 is covered by the annual exclusion; $6,000 is a taxable gift that reduces the lifetime exemption.
- Child 2: $15,000 given. Fully covered by the annual exclusion.
- You must file Form 709 because at least one person received more than $19,000. Filing does not mean you owe tax: the taxable amount is subtracted from your lifetime exemption.
- No gift tax is due: taxable gifts stay within the lifetime exemption.
Estimate for U.S. citizens and residents, assuming all gifts are present interests (outright gifts the recipient can use now). Gifts to trusts with delayed access, 529 five-year elections, and a deceased spouse’s unused exemption are not modeled. Not tax advice.
The figures, by year
| Year | Annual exclusion per recipient | With gift splitting | Lifetime basic exclusion |
|---|---|---|---|
| 2026 | $19,000 | $38,000 | $15,000,000 |
| 2025 | $19,000 | $38,000 | $13,990,000 |
| 2024 | $18,000 | $36,000 | $13,610,000 |
The top gift tax rate is 40%. The 2026 basic exclusion of $15,000,000 was set by Public Law 119-21 and will be adjusted for inflation from 2027 (Rev. Proc. 2025-32, §2.14).
How to use this tool
- Pick the tax year the gifts were made in. Each calendar year has its own exclusion.
- Add one row per recipient with the total you gave that person during the year, counting cash, checks and the value of property. Leave out gifts to a U.S.-citizen spouse, charity, and tuition or medical bills you paid directly.
- Set your marital status and, if married, whether you will elect gift splitting.
- Enter prior taxable gifts from earlier Forms 709 (the taxable amount, not the total given). Enter 0 if you have never filed.
- Read the result. The tool shows what the annual exclusion covers, the taxable amount, whether a Form 709 is required and for whom, and how much lifetime exemption remains.
How the calculation works
For each recipient, the first $19,000 of present-interest gifts is excluded and the rest is a taxable gift. With gift splitting, each gift is halved and each spouse applies a separate exclusion, so up to $38,000 per recipient is covered.
Taxable gifts are added to prior taxable gifts and subtracted from the basic exclusion amount to show what remains.
This is the usual way to estimate the remaining exemption; the official Form 709 computation works through tax credits, and the result can differ if you made taxable gifts in years with different exemption amounts or if you have a deceased spouse’s unused exemption.
Questions people ask
How much can I give in 2026 without paying gift tax?
You can give up to $19,000 to each person in 2026 without filing anything, as long as the gifts are present interests (the recipient can use the money now). Above that, you file Form 709, but tax is due only after your cumulative taxable gifts exceed the $15,000,000 lifetime basic exclusion amount.
Do I have to file Form 709 if I gave someone more than $19,000?
Generally yes. The Form 709 instructions require a return if you gave any one person more than $19,000 in 2026, other than your spouse. Filing does not usually mean paying: the amount above the exclusion is subtracted from your lifetime exemption. A return is also required for any gift of a future interest, whatever its size.
How does gift splitting work for married couples?
If both spouses consent, every gift either of you makes to third parties that year is treated as made half by each, which doubles the exclusion to $38,000 per recipient in 2026. You must have been married at the time of the gift, and neither spouse can have been a nonresident non-citizen.
Electing gift splitting always requires a Form 709. Usually both spouses file, but only the donor spouse files if only one of you made gifts, no recipient received more than $38,000, and all gifts were present interests.
Do tuition and medical bills count toward the limit?
Not if you pay them directly to the school or the medical provider. The IRS treats qualifying tuition and medical payments made on someone’s behalf as excluded from gift tax, with no dollar limit, and they do not need to be reported on Form 709. Money handed to the person to pay the bill themselves does count.
Do gifts to my spouse count?
Gifts to a spouse who is a U.S. citizen are generally not taxable gifts and do not use your exemption. For a spouse who is not a U.S. citizen, the 2026 annual exclusion is $194,000 instead of the unlimited marital deduction. Leave spousal gifts out of the calculator.
What is the gift tax exclusion for 2027?
As of 13 October 2026, the IRS had not yet published its 2027 inflation adjustments. Choose the "2027 or other" option in the calculator and enter the official figures once the IRS releases its revenue procedure, usually in the autumn.
Sources
- Rev. Proc. 2025-32, §4.42 (2026 annual exclusion of $19,000; $194,000 for a non-citizen spouse) and §2.14 (2026 basic exclusion of $15,000,000), IRS.
- IRS releases tax inflation adjustments for tax year 2026, IRS newsroom.
- Frequently asked questions on gift taxes, IRS (annual exclusion by year; excluded gifts).
- Instructions for Form 709 (2025) and thedraft 2026 instructions, IRS (who must file; gift splitting and its filing exceptions; table of basic exclusion amounts; 40% top rate).
Figures last verified 13 October 2026