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Gift Splitting CalculatorTaxable Gifts With and Without the Split (2026)

What does this come to under the current IRS rules?

Taxable gifts for each spouse with and without the Section 2513 split at the 2026 $19,000 annual exclusion.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Taxable gifts saved by splitting
$19,000
Annual exclusion of $19,000 per donor per donee for 2026
Taxable gifts without the split
$41,000
Taxable gifts with the split (both spouses)
$22,000
Drawn to one scale
Taxable gifts saved by splitting$19,000
Taxable gifts without the split$41,000
Taxable gifts with the split (both spouses)$22,000
Each spouse's share treated as given$30,000
Each spouse's taxable gift with the split$11,000
All results
MeasureResult
Taxable gifts saved by splitting$19,000
Taxable gifts without the split$41,000
Taxable gifts with the split (both spouses)$22,000
Each spouse's share treated as given$30,000
Each spouse's taxable gift with the split
Uses lifetime exclusion; no tax until the $15,000,000 basic exclusion is used
$11,000
Form 709 needed
Yes. Splitting requires a Form 709 with the other spouse's consent
How this was worked out
Work shownrecomputed as you type
Without split: taxable = (A - $19,000) + (B - $19,000), each not below zero
With split: each spouse gives (A + B) / 2; taxable each = half - $19,000
Saved = without - with

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Without split: taxable = (A - $19,000) + (B - $19,000), each not below zero
  • With split: each spouse gives (A + B) / 2; taxable each = half - $19,000
  • Saved = without - with

How it works

Section 2513 treats a gift by one spouse to a third person as made one-half by each spouse when both consent and both are U.S. citizens or residents. The consent covers every gift either spouse made to third parties during the calendar year while married. The 2026 annual exclusion is $19,000 per donee under Rev. Proc. 2025-32 section 4.42.

Splitting lets a married couple give $38,000 to one person in 2026 with no taxable gift. Above that, splitting halves the use of lifetime exclusion between the spouses rather than charging it all to the donor.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Can we split only some gifts?

No. The consent applies to all gifts to third parties by either spouse that year.

Do both spouses file Form 709?

Yes, unless an exception applies. Form 709 instructions list two exceptions where only the donor spouse files, both limited to present-interest gifts of $38,000 or less per donee.

Does splitting apply to gifts to each other?

No. It applies only to gifts to third parties. Gifts between spouses use the marital deduction.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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