Gift Tax Return Checker: the facts

1. You can give $19,000 to any number of people in 2026 with no return and no tax (§ 2503(b)); a married couple who split gifts can give $38,000 per person, but splitting requires a return (§ 2513).
2. Gifts over the exclusion are reported on Form 709 and counted against the lifetime exclusion of $15 million per person; no tax is due until that is used up. The return keeps the running total.
3. Tuition paid directly to the school and medical bills paid directly to the provider are not gifts at all, in any amount, and are never reported (§ 2503(e)).
4. A contribution to a 529 plan can be treated as five years of exclusions at once, $95,000 per beneficiary, $190,000 for a couple, by an election on the return (§ 529(c)(2)(B)).
5. Gifts to a spouse who is a United States citizen are unlimited and need no return; to a spouse who is not a citizen, $194,000 a year is excluded.
6. A gift the recipient cannot use now, such as to a trust with no withdrawal right, is a future interest: no exclusion, and a return whatever the amount.

Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.