Gift Tax Calculator

Annual exclusion, Form 709 reporting, and a lifetime exemption tracker.

What do you want to work out?

This year's gift = does this single gift need reporting? Lifetime tracker = running total against your $15M exemption.

Gift Amount

Splitting With a Spouse?

Splitting With a Spouse? (Toggle)

Doubles the exclusion to $38,000, but both spouses must sign Form 709.

Gift Is To a Non-US-Citizen Spouse

Gift Is To a Non-US-Citizen Spouse (Toggle)

Uses the higher "super" exclusion of $194,000 instead of the ordinary marital deduction.

Fully Covered by the Exclusion

No gift tax reporting is required and none of your lifetime exemption is used.

2026 Annual Exclusion Applied

$19,000

Per donor, per recipient, per year.

Form 709 Required?

Gifts within the annual exclusion need no return and use none of your lifetime exemption.