List the gifts you made this year to see how much the annual exclusion covers, what counts as a taxable gift, how much lifetime exemption you have left, whether you need to file Form 709 and whether any gift tax is actually due.
Last updated:
Gifts made this year
Use the total given to each person during the year (cash, property at fair market value, 529 contributions).
$
Lifetime exemption
$
Total taxable gifts on earlier Forms 709.
$
$
$
$
Enter your values to see the result.
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How to use the Gift Tax Calculator
List each gift on its own line as recipient and amount; combine all gifts to the same person in the year.
Tick gift splitting if you are married and both spouses agree to treat gifts as made half by each.
Enter gifts to your spouse and whether they are a US citizen.
Pick the tax year and enter your prior lifetime taxable gifts from earlier Forms 709.
Calculate to see taxable gifts, Form 709 status, exemption left and any gift tax due.
How the gift tax is figured
Add up everything you gave each person during the calendar year.
Subtract the annual exclusion per recipient ($19,000 in 2026). With gift splitting, each spouse applies an exclusion to half of the gift.
What is left is a taxable gift. It is reported on Form 709 and added to your lifetime total.
Gift tax = tax on all lifetime taxable gifts − the larger of the tax on earlier gifts or the unified credit (the tax on the lifetime exemption). Most people never owe tax because the exemption is so large.
Gift tax amounts by year
Year
Annual exclusion
Couple with splitting
Lifetime exemption
Non-citizen spouse
2024
$18,000
$36,000
$13,610,000
$185,000
2025
$19,000
$38,000
$13,990,000
$190,000
2026
$19,000
$38,000
$15,000,000
$194,000
Sources: IRS Rev. Proc. 2023-34, 2024-40 and 2025-32, and P.L. 119-21. The annual exclusion is indexed in $1,000 steps, so it does not rise every year.
Examples
Situation (2026)
Taxable gift
Form 709?
Tax due
$19,000 to each of 3 grandchildren
$0
No
$0
$50,000 to one child, single donor
$31,000
Yes
$0 (uses exemption)
$38,000 to one child, couple splitting
$0 each
Yes (to elect splitting)
$0
$40,000 tuition paid straight to the university
$0
No
$0
Tips
Keep records of gift values; for property, use fair market value on the date of the gift. The recipient generally takes over your cost basis.
Pay tuition and medical bills directly to the institution to keep them outside the gift tax entirely.
Gifting appreciating assets early moves future growth out of your estate, but the recipient loses the step-up in basis they would get by inheriting.
Frequently asked questions
How much can I give without paying gift tax in 2026?
You can give up to $19,000 per recipient in 2026 (the same as 2025) without it counting as a taxable gift. Above that, the excess only reduces your lifetime exemption of $15,000,000; actual gift tax is due only after cumulative taxable gifts pass the exemption.
When do I have to file Form 709?
You must file Form 709 if you gave any one person (other than your US-citizen spouse) more than the annual exclusion in the year, gave a future interest such as certain trust gifts, or you and your spouse elect gift splitting. Filing does not usually mean tax is owed; it records the use of your exemption. The return is due April 15 of the following year.
What is gift splitting?
Married couples can elect to treat every gift either spouse makes to third parties as made one-half by each. That lets a couple give $38,000 per recipient in 2026 without a taxable gift. The election is made on Form 709 and both spouses must consent.
Who pays the gift tax?
The person giving the gift (the donor) is responsible for any gift tax, not the recipient. Recipients do not report gifts as income for federal tax purposes.
Are some gifts exempt no matter the amount?
Yes. Tuition paid directly to a school, medical expenses paid directly to the provider, gifts to a US-citizen spouse, gifts to qualified charities and gifts to political organizations are not taxable gifts. Gifts to a non-citizen spouse have a special annual exclusion of $194,000 in 2026 ($190,000 in 2025).
How does gift tax relate to estate tax?
They share one unified lifetime exemption and the same 18%–40% rate table. Taxable gifts reduce the exemption left for your estate and are added back when the estate tax is calculated.
Can I front-load a 529 plan?
Yes. You can elect on Form 709 to spread a 529 contribution of up to five times the annual exclusion ($95,000 in 2026) over five years, so it is treated as within the exclusion. This calculator treats the amount you enter as a gift this year; divide it by five yourself if you make that election.
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