Gift Tax Return Checker: when a gift tax return is due
2026 law · reviewed September 6, 2026
| Gift | Excluded | Return required |
|---|---|---|
| To any one person, cash or property | $19,000 a year | Only if over the exclusion |
| The same, split with a spouse | $38,000 a year | Always, to make the election |
| Tuition or medical bills paid directly | Unlimited | No |
| To a 529 plan with the five-year election | $95,000 ($190,000 for a couple) | Yes, to make the election |
| To a spouse who is a citizen | Unlimited | No, unless a terminable interest |
| To a spouse who is not a citizen | $194,000 a year | If over that amount |
| A future interest (a trust with no withdrawal right) | None | Always |
| Over the exclusion, against the lifetime amount | $15 million per person over a lifetime | Yes; no tax until it is used up |
Gift tax exclusions and filing rules for 2026 (§§ 2503, 2513, 529; Form 709 instructions).
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.