The IRS has increased the 2026 annual gift tax exclusion to $19,000 per recipient, or $38,000 for couples using gift splitting, alongside a lifetime estate and gift tax exemption of $13.99 million.
The annual gift tax exclusion increases to $19,000 per recipient in 2026, up from $18,000 in 2025. Married couples can combine exclusions to give $38,000 per recipient without filing Form 709 or ...