2026 tax year
Gift tax calculator
Almost no one actually pays gift tax. But a large gift can still mean a return to file.
You can give up to $19,000 per person per year with no filing and no effect on your lifetime exclusion. Above that, you file Form 709 and the excess counts against your $15,000,000 lifetime gift-and-estate exclusion. But no tax is actually due until that is used up. This shows whether a gift needs a return and how much exclusion it uses.
Enter your gift amount.
Worked example, $50,000 to each of three children
A parent gives $50,000 to each of three children in 2026:
| Figure | Amount |
|---|---|
| Annual exclusion per child | $19,000 |
| Taxable gift per child | $31,000 |
| Total taxable gifts | $93,000 |
| Lifetime exclusion remaining | $14,907,000 |
| Gift tax actually due | $0 |
Each $50,000 gift is $31,000 over the exclusion, so $93,000 of taxable gifts must be reported on Form 709. But no tax is due, because it simply reduces the lifetime exclusion to $14,907,000. A married couple could have split the gifts and doubled the annual exclusion, avoiding the return entirely.
Questions
How much can I give without filing a gift-tax return?
$19,000 per recipient per year for 2026, to any number of people. Give more to one person and you file Form 709, though you almost certainly owe no tax, because the excess just draws down your $15,000,000 lifetime exclusion.
Does the recipient pay tax on a gift?
No. The recipient owes no income tax on a gift and files nothing. Gift tax, if any, is the giver's responsibility. The recipient does take the giver's cost basis on gifted property, though, unlike inherited property, which gets a stepped-up basis.
What does not count as a taxable gift?
Gifts to a US-citizen spouse (unlimited), tuition paid directly to a school, medical bills paid directly to a provider, and gifts to charity, none use your exclusion. Gifts to a noncitizen spouse have their own larger annual exclusion of $194,000 for 2026.
What about generation-skipping gifts?
Large gifts that skip a generation, to grandchildren or trusts for them, can also trigger the separate generation-skipping transfer (GST) tax, which has its own exclusion. This calculator covers ordinary gift tax; a GST situation warrants professional advice.
Related tools
- Estate tax calculator the same exclusion at death
- Inheritance tax calculator gifting vs bequeathing
- Capital gains calculator gifted-property basis
Estimate for the 2026 tax year. A return can be required even with no tax due. Not tax or legal advice.