Do I owe gift tax?
Type what you give each person, how many people, and whether you split gifts with your spouse. The answer is the taxable part, the lifetime exemption left, and any gift tax for 2026.
- Taxable gifts
- $31,000.00
Giving $50,000.00 in all makes $31,000.00 of taxable gifts and $0.00 of gift tax.
- Gift tax due
- $0.00
- Lifetime exemption left
- $14,969,000.00
- Covered by the annual exclusion
- $19,000.00
- Total given
- $50,000.00
- Form 709
- Yes: a gift to someone is over the annual exclusion
Taxable gifts: $31,000.00. Giving $50,000.00 in all makes $31,000.00 of taxable gifts and $0.00 of gift tax.
How much of the gift is taxable?
The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use
How to calculate
Works out the taxable part of gifts made in 2026 after the $19,000 annual exclusion, gift splitting, the $15 million lifetime exemption left, any 40% gift tax, and whether you must file Form 709.
Example with the default inputs (Gift to each person $50,000.00, Number of people 1, Split gifts with your spouse No, Taxable gifts in earlier years $0.00): Giving $50,000.00 in all makes $31,000.00 of taxable gifts and $0.00 of gift tax.
Method: Per giver per person = gift ÷ (2 when splitting, else 1). Taxable per giver = (per giver per person − $19,000, if positive) × people. Taxable gifts = taxable per giver × givers. Lifetime exemption left = $15,000,000 − (earlier taxable gifts + taxable per giver), not below 0. Gift tax per giver = 40% × (earlier + this year’s taxable gifts − the larger of earlier taxable gifts and $15,000,000), not below 0.
- Gifts made in 2026 (IRS Rev. Proc. 2025-32), not tax or legal advice.
- Gifts are of present interests. Gifts to a US citizen spouse, to charity, and tuition or medical bills paid directly to the school or provider are not taxable and are left out; gifts to a spouse who is not a citizen have a $194,000 exclusion instead.
- Earlier taxable gifts used only exemption, with no gift tax paid. With splitting, each spouse has the same earlier taxable gifts. A deceased spouse’s unused exclusion (portability) is not included.
Worked examples
Each example is checked against the calculator on every build.
- Gift to each person $50,000.00, Number of people 1, Split gifts with your spouse no, Taxable gifts in earlier years $0.00 gives Taxable gifts $31,000.00, Gift tax due $0.00, Lifetime exemption left $14,969,000.00, Covered by the annual exclusion $19,000.00.Source: Rev. Proc. 2025-32 section 4: $19,000 annual exclusion for 2026 and $15,000,000 basic exclusion
- Gift to each person $38,000.00, Number of people 1, Split gifts with your spouse yes, Taxable gifts in earlier years $0.00 gives Taxable gifts $0.00, Gift tax due $0.00, Covered by the annual exclusion $38,000.00.Source: IRC 2513 gift splitting: $19,000 from each spouse; Form 709 is still due to elect splitting (Instructions for Form 709)
- Gift to each person $19,000.00, Number of people 10, Split gifts with your spouse no gives Taxable gifts $0.00, Total given $190,000.00, Lifetime exemption left $15,000,000.00.
- Gift to each person $1,019,000.00, Number of people 1, Split gifts with your spouse no, Taxable gifts in earlier years $14,900,000.00 gives Taxable gifts $1,000,000.00, Gift tax due $360,000.00, Lifetime exemption left $0.00.Source: IRC 2001(c): over $1,000,000, 40% of the excess
How it works
All arithmetic is exact on the amounts you type.
- Givers: 2 when you split gifts with your spouse, else 1. Each giver gives gift ÷ givers to each person.
- Taxable per giver = (gift ÷ givers − $19,000, if positive) × number of people.
- Taxable gifts = taxable per giver × givers. Covered by the annual exclusion = total given − taxable gifts.
- Lifetime exemption left (each giver) = $15,000,000 − (earlier taxable gifts + taxable per giver), not below 0.
- Gift tax per giver = 40% × (earlier taxable gifts + taxable per giver − the larger of earlier taxable gifts and $15,000,000), not below 0. This is the IRC 2001(c) tax on all taxable gifts, less the tax on earlier gifts, less the unified credit left: above $1,000,000 every dollar is taxed at 40%, and the credit covers the first $15,000,000. Gift tax due = per giver × givers.
- Form 709 is due when taxable gifts are above 0, or when you split gifts.
When the data is out of date
The annual exclusion and the basic exclusion are indexed each year. For gifts after 2026 the page keeps using the 2026 amounts and says so above the result.
Worked examples by hand
$50,000 to one child. 50,000 − 19,000 = $31,000 taxable; no tax, and the lifetime exemption left is 15,000,000 − 31,000 = $14,969,000. File Form 709.
$38,000 to one child, split with your spouse. Each spouse gives $19,000: nothing taxable, but each spouse files Form 709 to elect splitting.
$1,019,000 to one person after $14,900,000 of earlier taxable gifts. Taxable $1,000,000; total 15,900,000 is $900,000 past the exemption: tax 40% × 900,000 = $360,000.
Other questions people ask
How much can I give in 2026 without paying gift tax?
$19,000 to each person, to as many people as you like, without even filing a return (IRS Rev. Proc. 2025-32). Married couples who split gifts can give $38,000 to each person. Above that you file Form 709, but you pay tax only after your lifetime gifts pass the $15,000,000 basic exclusion.
What is the lifetime gift tax exemption in 2026?
$15,000,000 per person (the basic exclusion amount, IRC 2010(c)(3)), shared between gifts during life and your estate at death. Every taxable gift (the part over the annual exclusion) uses some of it.
Who pays the gift tax?
The giver, not the person who receives the gift. The person who receives it owes no income tax on it either.
What is the gift tax rate?
The rates run from 18% to 40% (IRC 2001(c)), but because the lifetime exemption covers the first $15,000,000, any gift tax actually paid is at 40%.
What gifts are not taxable?
Gifts to your spouse who is a US citizen, gifts to charity and to political organizations, and tuition or medical bills you pay directly to the school or the provider. Gifts to a spouse who is not a US citizen are excluded up to $194,000 in 2026.
When do I have to file Form 709?
When you give anyone more than the annual exclusion in a year, give a gift of a future interest (such as through most trusts), or elect to split gifts with your spouse. It is due April 15 of the next year.