02/04/2026
In 2026, you can give up to $19,000 per person to as many people as you want without paying taxes or even reporting the gift to the IRS.
The Key Limits
Annual Exclusion: $19,000 per recipient.
Married Couples: Can "gift split" to give $38,000 per recipient tax-free.
Lifetime Exemption: Even if you exceed the annual limit, you won't owe taxes until you give away more than $15 million over your lifetime.
However, you must file a gift tax return (Form 709) for any gift over the annual limit to track it against this lifetime total.
Special Exceptions
The following do not count toward your limits and are always tax-free if paid correctly:
Tuition: Must be paid directly to the educational institution.
Medical Expenses: Must be paid directly to the healthcare provider.
Spouse: Gifts to a spouse who is a U.S. citizen are generally unlimited.
