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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.

Montant imposable

$

Exclusion annuelle :$
Par destinataire :$
Remarque :Lifetime exemption: $13.99M
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Tax

À propos de 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.

Comment l'utiliser

  1. Enter the gift amount and the number of recipients.
  2. Enter your total prior taxable gifts (cumulative over your lifetime).
  3. The calculator shows how much of the annual exclusion is used and whether the lifetime exemption is affected.
  4. See if a Form 709 filing is required (yes if any gift exceeds the annual exclusion, even if no tax is due).

Formule et méthodologie

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%.

Cas d'usage courants

  • 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

Questions fréquentes

No — the gift tax is the donor's responsibility, not the recipient's. The recipient pays no income tax on a gift either (gifts are not income).
No — payments made directly to a medical provider or educational institution on someone's behalf are excluded from gift tax entirely and do not count against the annual exclusion. Must be paid directly to the institution.
Scheduled to drop to approximately $7M in 2026 when TCJA provisions expire. Gifts made before 2026 may be protected under the "no clawback" rule — lock in current exemption amounts now if this affects your estate plan.

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