The IRS reports a $19,000 annual exclusion per donee for gifts made in 2026. For gifts to a spouse who is not a U.S. citizen, the 2026 annual exclusion is $194,000. The figures are different rules with different recipients, so a review log should not combine them.
Gift tax annual exclusion 2026
The annual exclusion applies per donee. The IRS gives the example that a donor who gives each child $19,000 in 2026 can apply the exclusion to each gift. A married couple can have a combined $38,000 per donee when the gift-splitting rules are satisfied. The amounts alone do not establish that a transfer qualifies.
When reviewing a gift document, preserve the gift date, donor, donee, relationship or citizenship fact when relevant, property description, transfer document, appraisal, and the rule used. Do not infer the gift tax result from a deed alone.
Data fields for research
| Question | Entry for a 2026 review |
|---|---|
| Per-donee exclusion | $19,000 |
| Noncitizen spouse exclusion | $194,000 |
| Couple example | $38,000 per donee when rules permit gift splitting |
| Supporting documents | Transfer document and appraisal where applicable |
| Authority | IRS gift tax FAQ and 2026 inflation adjustment release |
The 2026 estate tax exclusion article covers the federal death-transfer threshold. The IRS estate tax metadata guide explains why a tax statistic is not a substitute for matter-level record evidence.
Limits
This article does not determine whether a return is required or whether a transfer is taxable. The IRS says supporting documents can include appraisals, relevant transfer documents, and explanations for unusual items. A professional should decide how the rules apply to the matter.
Sources
- Internal Revenue Service, Frequently asked questions on gift taxes, accessed August 10, 2026.
**Professional disclaimer:** This is general research, not legal, tax, appraisal, or fiduciary advice.