Join the waitlist

Gift Tax Annual Exclusion Calculator (2026 $19,000)

What does this come to under the current IRS rules?

Taxable gifts after the annual exclusion, with gift splitting, and the lifetime exclusion left after the gifts.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Gift tax due
$0
Gift tax payable this year
Exclusion per recipient
$19,000
Taxable gift per recipient
$11,000
Drawn to one scale
Exclusion per recipient$19,000
Taxable gift per recipient$11,000
Taxable gifts this year$33,000
Lifetime exclusion used$33,000
Lifetime exclusion remaining$14,967,000
Gift tax due$0
All results
MeasureResult
Exclusion per recipient$19,000
Taxable gift per recipient$11,000
Taxable gifts this year$33,000
Lifetime exclusion used$33,000
Lifetime exclusion remaining$14,967,000
Gift tax due$0
How this was worked out
Work shownrecomputed as you type
Exclusion = $19,000 per recipient ($194,000 non-citizen spouse), doubled with gift splitting
Taxable gift = gift - exclusion
Tax = 40% x (cumulative taxable gifts - $15,000,000)

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

The formulas

  • Exclusion = $19,000 per recipient ($194,000 non-citizen spouse), doubled with gift splitting
  • Taxable gift = gift - exclusion
  • Tax = 40% x (cumulative taxable gifts - $15,000,000)

How it works

Tax year: 2026.

For 2026 the annual gift tax exclusion is $19,000 per donee, or $194,000 for gifts to a spouse who is not a US citizen. Gifts above it are taxable gifts that use the lifetime basic exclusion amount of $15,000,000. Spouses who elect gift splitting double the exclusion per donee. A taxable gift usually requires Form 709 even when no tax is due.

Tax is due only after cumulative taxable gifts pass the lifetime exclusion, at the 40 percent estate and gift rate.

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

Common questions

What is the 2026 annual exclusion?

$19,000 per donee.

Do gifts above the exclusion cost tax now?

No. They reduce the lifetime exclusion, and tax is due only after that is used up.

What is gift splitting?

Married donors treat a gift as made half by each spouse, so up to $38,000 per donee is excluded.

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.

Related audit calculators

CalculatorEstate Tax Exemption Calculator (2026 $15,000,000 Basic Exclusion)Taxable estate, the exclusion with any portable spouse amount, and federal estate tax at the 40 percent top rate.CalculatorRequired Minimum Distribution Calculator (Uniform Lifetime Table)Prior year-end balance divided by the Uniform Lifetime Table distribution period for the age reached in the year.CalculatorAlternative Minimum Tax Calculator (2026 Exemption and Phase-Out)Exemption with the 2026 phase-out, tentative minimum tax at 26 and 28 percent, and AMT owed above regular tax.
For US CPA firms

Join the CORAA waitlist

CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
See how it works →

* required