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Calculate gift tax exclusions and lifetime exemption usage under 2026 IRS rules.
Estimate your 2026 gift tax exposure using annual exclusions, lifetime exemption, and gift splitting rules.
Form 709 required — but no tax due until your lifetime exemption ($13,990,000) is exhausted. Taxable gift this year: $4,000.
Total Gifts This Year
$40,000
Across 2 recipients
Annual Tax-Free Amount
$36,000
Taxable Gift Amount
$4,000
Lifetime Used (after this year)
$4,000
Remaining Lifetime Exemption
$13,986,000
Per-Recipient Breakdown
| Recipient | Gift | Tax-Free | Reportable |
|---|---|---|---|
| Recipient 1 | $20,000 | $18,000 | $2,000 |
| Recipient 2 | $20,000 | $18,000 | $2,000 |
2026 Gift Tax Rules
Gift Tax Calculator 2026 applies the 2026 annual exclusion ($18,000/recipient, doubled to $36,000 for MFJ gift splitting), computes taxable gifts above the exclusion, and tracks cumulative lifetime gifts against the $13.99M exemption to flag when gift tax becomes due.
Calculate how much you can gift tax-free using the 2026 annual exclusion ($18,000 per recipient) and see how taxable gifts above the exclusion count against your lifetime exemption of $13.99 million.
Enter the number of recipients and gift amount per person
Select your filing status — married couples can double the exclusion via gift splitting
Add prior taxable gifts used against your lifetime exemption
See your annual tax-free amount, taxable gift, and remaining exemption
Annual exclusion per recipient: $18,000 single, $36,000 MFJ (gift splitting). Taxable gift this year = max(0, total gifts − total exclusion). New lifetime used = prior lifetime used + taxable gift this year. Remaining exemption = max(0, $13,990,000 − new lifetime used). Estimated tax = max(0, new lifetime used − $13,990,000) × 40%. Form 709 is required if any gift exceeds the annual exclusion, regardless of whether tax is owed.
In 2026, you can give $18,000 per recipient without any gift tax or reporting. A married couple can give $36,000 per recipient combined via gift splitting. There is no limit on the number of recipients.
For 2026, the lifetime exemption is $13.99 million per individual ($27.98M for married couples). Gifts above the annual exclusion count against this exemption. Tax is only due once the cumulative lifetime gifts exceed the exemption.
Yes — if you give more than $18,000 to any one person in 2026, you must file Form 709 with your tax return. However, you only owe gift tax if your cumulative lifetime taxable gifts exceed the exemption amount.
No — gifts to a US citizen spouse are 100% tax-free under the unlimited marital deduction, regardless of amount. This allows efficient estate transfers between spouses.
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