What this calculator does
The holidays and the end of the year are a common time to give money to children, grandchildren and other family. This calculator adds up your gifts to each person for the year, compares each total with the IRS annual gift tax exclusion, and shows the amount above it, whether a gift tax return (Form 709) is generally needed and how much of the lifetime exclusion would be left.
The 2026 and 2027 figures
| Amount | 2026 | 2027 |
|---|---|---|
| Annual exclusion per person receiving gifts | $19,000 | $20,000 |
| With gift splitting (married couple) | $38,000 | $40,000 |
| Gifts to a spouse who is not a U.S. citizen | $194,000 | $201,000 |
| Basic exclusion amount (lifetime) | $15,000,000 | $15,480,000 |
Sources: IRS Rev. Proc. 2025-32 (2026), IRS Rev. Proc. 2026-35 (2027) and the IRS gift tax FAQs. Checked November 11, 2026.
How the numbers work
- Above the exclusion = gifts to a person in the year − the annual exclusion (twice the exclusion with gift splitting), never below $0.
- Form 709 is generally needed when gifts to any one person are more than the exclusion, or when you and your spouse elect gift splitting.
- Lifetime exclusion left = the basic exclusion amount − the amount above the annual exclusion (split in half between spouses with gift splitting), if you have not used any of it before.
The person who gives pays any gift tax, not the person who receives. Gift tax is usually owed only after the giver's lifetime exclusion is used up.
Who generally does not need to file
According to the Instructions for Form 709, you generally do not need to file if you made no gifts to your spouse, gave no more than the annual exclusion to any one person, and all your gifts were present interests (the person can use the gift now). Form 709 is due by the April tax deadline of the year after the gifts, and an extension of your income tax return also extends it.
What is left out
- Gifts to your spouse who is a U.S. citizen, and gifts to qualifying charities.
- Tuition paid directly to a school and medical bills paid directly to the provider.
- Special rules such as gifts of future interests, 529 plan five-year elections and state gift or inheritance taxes.
An example
In 2026 you give your daughter $25,000, your son $10,000 and a grandchild $3,000. The gift to your daughter is $6,000 above the $19,000 exclusion, so you would generally file Form 709 by the April 2027 deadline, and $6,000 of your $15,000,000 lifetime exclusion would be used. No gift tax is due. If you and your spouse elect gift splitting, the exclusion for each person is $38,000, so nothing is above it, but the election itself is made on Form 709.
Frequently asked questions
How much can I give someone in 2026 without filing a gift tax return?
Up to $19,000 per person in 2026 ($20,000 in 2027), if the gifts are present interests and you do not elect gift splitting.
Does the person who receives a gift pay tax on it?
No. Under the federal gift tax, the giver is responsible. A gift is generally not income for the person who receives it.
Do I owe gift tax if I give more than the exclusion?
Usually not. The amount above the annual exclusion is reported on Form 709 and reduces your lifetime exclusion; tax is due only after that is used up.
Is the exclusion per person or in total?
Per person receiving gifts. You can give up to the exclusion to as many people as you like in the same year.
Is my information saved?
No. Names and amounts stay in your browser and are not sent to us.