Gift Tax
Most gifts are completely tax-free — the gift tax only applies when you give more than the annual exclusion ($19,000 per recipient in 2025) AND have exhausted your lifetime exemption ($13.99M in 2025). Our gift tax calculator determines whether a gift triggers a filing requirement (Form 709), whether it counts against your lifetime exemption, and what — if any — tax is actually due.
Taxable Amount
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About the Gift Tax Calculator
Most gifts are completely tax-free — the gift tax only applies when you give more than the annual exclusion ($19,000 per recipient in 2025) AND have exhausted your lifetime exemption ($13.99M in 2025). Our gift tax calculator determines whether a gift triggers a filing requirement (Form 709), whether it counts against your lifetime exemption, and what — if any — tax is actually due.
How to use it
- Enter the gift amount and the number of recipients.
- Enter your total prior taxable gifts (cumulative over your lifetime).
- The calculator shows how much of the annual exclusion is used and whether the lifetime exemption is affected.
- See if a Form 709 filing is required (yes if any gift exceeds the annual exclusion, even if no tax is due).
Formula & methodology
Annual exclusion (2025): $19,000 per recipient. Taxable gift = Gift − Annual exclusion. Lifetime exemption (2025): $13.99M. Gift tax only applies when cumulative taxable gifts exceed the lifetime exemption. Gift tax rates: 18–40%.
Common use cases
- Planning large gifts to children or grandchildren tax-efficiently
- Splitting gifts between spouses (gift-splitting doubles the exclusion)
- Understanding 529 plan super-funding (5-year election)
- Gifting appreciated stock or property while minimizing estate tax
- Determining if Form 709 is required after a large gift
Frequently asked questions
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