2026 inflation adjustments, annual exclusion for gifts
IRS · checked 2026-10-04
The app uses the figures and rules named on that page. It does not replace the page.
family · official figure · reviewed 2026-10-04
Compare a Gift with the 2026 Annual Exclusion
The 2026 annual gift exclusion is $19,000 per donee. A gift to a spouse who is not a U.S. citizen uses $194,000 instead.
What this guide helps you do
Subtract the 2026 per-donee exclusion from one gift.
The figure that changes the result
Each donor has a separate $19,000 exclusion. Two donors are not one $19,000 exclusion.
Checking the IRS inflation release and splitting a joint gift takes about 20 minutes, and the noncitizen-spouse figure is easy to miss.
Who this is for
A person who gave money or property to one person and needs the amount over the exclusion.
Steps
Step 1
Use the value of the gift to one person.
Step 2
Count each donor who makes a gift. Each has a $19,000 exclusion.
Step 3
Use $194,000 only for a spouse who is not a U.S. citizen.
Step 4
If the gift is over the exclusion, review Form 709.
Step 5
Direct tuition or medical payments to the provider are a different exclusion.
Worked example
A $19,000 gift from one donor to one person is at the exclusion. A $19,001 gift is $1 over. Two donors have $38,000 combined before an excess.
This gift is within the 2026 annual exclusion for the donors you entered.
- Gift: $19,000.00.
- Exclusion: $19,000.00.
- Over the exclusion: $0.00.
Each donor has a $19,000 exclusion per donee in 2026. 1 donor provide $19,000.00.
Where this goes wrong
Do not use $19,000 for a noncitizen spouse. Do not treat two donors as one exclusion. Gift splitting of one spouse's property can still require a return.
What the source says
Limits
This tool does not compute the lifetime exemption.
A gift of a future interest may not qualify for the annual exclusion.
Confirm the donee and the donors before you file.
This tool gives general information. It is not financial or tax advice. Confirm the numbers with the provider or a licensed adviser before you act.
Use the current instruction from the agency named above. This guide is a planning aid, not an official decision.
Free companion app
Subtract the 2026 per-donee exclusion from one gift.
Open Subtract the 2026 Gift Exclusion
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