The IRS has announced that the maximum gift amount for 2026 will be $19,000 per recipient. This is the same amount as 2025, with no increase for inflation or other considerations. If an individual gifts more than $19,000 per recipient in 2026, they will need to file a gift tax return. This does not necessarily mean that they will owe taxes on the amount gifted. An experienced estate planning and tax professional team can help families determine effective strategies for minimizing taxes, protecting assets, and maintaining tax savings to the extent possible. For example,
Gifting between spouses who are both U.S. citizens remains generally not taxable. The limit for gifting from a U.S. citizen to a non-U.S. citizen spouse is increasing for 2026 from $190,000 per calendar year to $194,000.
Key Highlights for 2026:
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Annual Exclusion: $19,000 per recipient, unchanged from 2025.
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Gifts Between Spouses: Transfers between U.S. citizen spouses remain generally tax-free.
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Gifts to Non-U.S. Citizen Spouses: The annual exclusion is increasing from $190,000 to $194,000 per year.
Proper planning can help families make gifts strategically, reduce estate taxes, and protect wealth for future generations. For example, an experienced estate planning attorney can help families:
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Navigate gifting strategies for children, grandchildren, or other beneficiaries
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Plan for gifts to non-U.S. citizen spouses
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Ensure compliance with IRS filing requirements
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Integrate gifts into broader estate and wealth transfer plans
The Bottom Line:
Even small gifts can have a long-term impact on your estate plan. Staying informed of IRS limits and planning with an experienced professional can maximize the benefits of gifting while minimizing tax liabilities.
If you have questions about gift tax rules or want to explore tax-efficient strategies for your family, our experienced estate planning team is here to guide you.
Read more on the official IRS website here.
