Gift Tax Annual Exclusion Calculator 2026
Calculate the 2026 federal gift tax annual exclusion — $19,000 per donor per recipient ($38,000 for a married couple gift-splitting). Includes 529 5-year forward election, non-citizen spouse exclusion, total exclusion across recipients, and Form 709 filing requirement. Free, private, runs entirely in your browser.
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Source: IRS Form 709 instructions + Rev. Proc. 2025-32 (2026 inflation adjustments). Last updated: May 3, 2026.
What Is the 2026 Gift Tax Annual Exclusion?
The federal gift tax annual exclusion for 2026 is $19,000 per donor per recipient — meaning a single individual can give up to $19,000 to any number of separate recipients in calendar year 2026 without using any of their lifetime gift and estate tax exemption and without filing Form 709. A married couple can combine their two exclusions and give $38,000 per recipient by electing "gift splitting" on Form 709. Source: IRS Form 709 instructions and Revenue Procedure 2025-32, which set the 2026 inflation-adjusted figures. Last updated: May 3, 2026.
The annual exclusion is unique to each donor-recipient pair — it does not aggregate. A grandparent can give $19,000 to each of 5 grandchildren in 2026 ($95,000 total) without any gift tax filing. Married grandparents combining their exclusions could give $38,000 per grandchild ($190,000 total). Gifts above the per-recipient annual exclusion don't necessarily trigger gift tax, but they do require Form 709 and use up part of the donor's $14M+ lifetime exemption.
Gift Splitting for Married Couples (Form 709)
Married couples can elect gift splitting under Internal Revenue Code Section 2513, which treats every gift made by either spouse during the year as if half came from each spouse — even if only one spouse provided the funds. This effectively doubles the per-recipient exclusion to $38,000 in 2026. The election is made on Form 709, which must be filed by BOTH spouses for the year of the split, regardless of which spouse made the gift. Once gift splitting is elected, it applies to ALL gifts made during the calendar year — you cannot split some gifts and not others.
Common gift splitting scenarios in 2026: a married couple gives $30,000 from a joint account to their adult child — splits to $15,000 from each spouse, both under the $19,000 exclusion, no Form 709 strictly required (but file to document the split). A married couple gives $40,000 to a grandchild from one spouse's separate account — split election treats it as $20,000 from each spouse, $1,000 above each exclusion, requiring Form 709 from both and using $1,000 of each spouse's lifetime exemption.
529 Plan 5-Year Forward Election
Internal Revenue Code Section 529(c)(2)(B) allows a donor to contribute up to 5 times the annual exclusion to a 529 plan in one calendar year and elect to treat the contribution as if spread evenly over 5 years for gift tax purposes. For 2026 this means a single donor can contribute up to $95,000 ($19,000 × 5), or a married couple gift-splitting can contribute up to $190,000 ($38,000 × 5), to a single 529 plan beneficiary in one calendar year — all without using lifetime exemption. Form 709 must be filed in the election year. No additional gifts to the same beneficiary can be made for the next 4 years without using lifetime exemption.
The 5-year forward election is the most powerful estate planning tool for grandparents funding college. A married grandparent couple with three grandchildren could contribute $570,000 to 529 plans in 2026 ($190,000 × 3), removing that amount from their estate immediately, with all future growth also outside their estate. If the donor dies during the 5-year period, the unused portion is added back to their estate.
Lifetime Exemption and Form 709 Filing
For 2026 the federal lifetime gift and estate tax exemption is approximately $14 million per individual ($28M per married couple), subject to changes from the One Big Beautiful Bill Act (P.L. 119-21, signed July 4, 2025). Gifts above the annual exclusion don't owe gift tax until the donor exceeds this $14M lifetime cumulative amount — but each excess gift uses up part of the exemption and reduces what can pass tax-free at death. Form 709 (United States Gift and Generation-Skipping Transfer Tax Return) is required when: (a) any gift to a single recipient exceeds the annual exclusion; (b) a married couple elects gift splitting; (c) a 5-year forward 529 election is made; (d) any gift is made to a non-citizen spouse over $190,000; or (e) any gift is made of a future interest (regardless of amount). Form 709 is filed separately from Form 1040 and is due April 15 of the year following the gift. The non-citizen spouse exclusion for 2026 is $190,000.