Federal Gift Tax Calculator
Recipient
Gift-splitting with spouse?
529 superfunding (5-yr)?
All taxable gifts you''ve made since 1976 — these reduce your $15M lifetime exclusion
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How to use
- 1 Enter the gift amount per donee (calculate one donee at a time — annual exclusion applies per recipient).
- 2 Choose recipient type: US-citizen spouse (unlimited deduction), non-citizen spouse ($194K exclusion), or other (uses $19K standard).
- 3 Enter prior post-1976 taxable gifts you've already made — these reduce your remaining $15M lifetime exclusion 1-for-1.
- 4 Toggle gift-splitting if your spouse will consent (doubles annual exclusion). Toggle 529 superfunding if making a 5-year-front-loaded 529 plan contribution.
- 5 Click Calculate to see effective annual exclusion, taxable portion, lifetime exclusion used/remaining, federal gift tax, and whether Form 709 must be filed by April 15.
About Federal Gift Tax Calculator
FAQ
Q How much can I give without paying gift tax in 2026?
$19,000 per recipient per year — held flat from 2025. A married couple can together give $38,000 per recipient annually using gift-splitting (Form 709 required). Above this, you start using your $15 million lifetime exclusion before any actual tax is due.
Q Do I have to pay tax on a gift over $19,000?
Not immediately. Gifts above the $19,000 annual exclusion eat into your $15,000,000 lifetime exclusion (made permanent by OBBBA in 2025). You only owe federal gift tax (flat 40%) AFTER you've used up your entire $15M lifetime exclusion — extremely rare for almost all donors.
Q When do I need to file Form 709?
When (a) you give any one person more than $19,000 in a year, OR (b) you elect gift-splitting with your spouse, OR (c) you superfund a 529 plan, OR (d) you give a future interest in property. Filed by April 15 of the following year. Only Form 1040 extension grants Form 709 extension.
Q What is 529 plan superfunding?
A special election that lets you front-load 5 years of annual exclusion gifts into one 529 plan contribution: $95,000 single ($190,000 split with spouse) per beneficiary in one year. The IRS treats it as $19K/year for 5 years for gift-tax purposes. Powerful estate-shrinking move for grandparents.
Q Can I give unlimited gifts to my spouse?
To a US-citizen spouse: yes, unlimited under the marital deduction (IRC §2523). To a non-citizen spouse: limited to $194,000/year in 2026 (a special exclusion since the marital deduction doesn't apply to non-citizens). For non-citizen spouses, a Qualified Domestic Trust (QDOT) can defer estate tax.
Q Are tuition and medical payments considered gifts?
No — IRC §2503(e) excludes payments made directly to (a) an educational institution for tuition or (b) a medical provider for medical care from gift tax entirely. Unlimited amounts. Critical: must be paid directly to the institution, not given to the student/patient. Books, room/board, fees do NOT qualify.
Q What happens if I exceed the $15 million lifetime exclusion?
The excess is subject to a flat 40% federal gift tax. The donor (not the recipient) is liable. In rare cases the recipient may agree to pay. Net-net: most donors with this concern set up irrevocable trusts (e.g., GRATs, IDGTs) to use the exclusion strategically while still controlling assets.
Q Do recipients have to pay tax on gifts received?
No — gift tax is paid by the giver, not the recipient. Recipients don't report gifts as income. However, recipients inherit the donor's cost basis for capital gains purposes (no step-up like with inheritance). For appreciated assets, this can be a significant tax difference vs. inheriting them.
Official resources
IRS — Frequently Asked Questions on Gift Taxes
Internal Revenue Service official FAQ on gift tax rules, annual exclusion, lifetime exclusion, and Form 709 filing.
IRS Form 709 — United States Gift (and GST) Tax Return
Official IRS Form 709 used to report taxable gifts, elect gift-splitting, and 529 plan superfunding.
IRS Rev. Proc. 2025-32 — 2026 Inflation Adjustments
Official IRS Revenue Procedure setting the $19,000 annual exclusion and $15M lifetime exclusion under OBBBA.
IRS — Gift Taxes for Nonresident Aliens
IRS official FAQ on the $194,000 annual exclusion for gifts to non-US-citizen spouses and rules for non-resident donors.