Gift Tax Calculator

What this calculator does

Find out whether a gift you're planning means paperwork or tax. In 2026, you can give up to $19,000 to each person without reporting it. Most people who give more still owe no tax, because they have a $15,000,000 lifetime exemption.

Enter what you're giving and to how many people. The calculator shows what the yearly exclusion covers, what uses your lifetime exemption, and whether you need Form 709. That's the federal gift tax return. The giver files it, not the person receiving the gift.

Where it's used

Why this math matters outside the classroom:

• Family gifts. Grandparents giving $19,000 to each of three grandchildren move $57,000 with nothing to report.
• A larger gift. A parent who gives one child $30,000 uses $11,000 of lifetime exemption and files Form 709, but owes no tax.
• Helping with a home. A couple splitting a $100,000 gift for a down payment each count $50,000, so $62,000 uses their exemptions.
• Splitting a small gift. A spouse who gives a niece $38,000 and splits it has no taxable gift, but must still file one return.

Grade level and standards: Grades 6–7; Common Core State Standards for Mathematics 6.NS.B.3. © Copyright 2010. National Governors Association Center for Best Practices and Council of Chief State School Officers. All rights reserved.

How to use it

1. Enter the total you'll give each person this year, and how many people.
2. Choose whether they can use the gift now or only later.
3. If you're married, choose whether to split the gifts.
4. Add any earlier taxable gifts, then read the result and the Form 709 answer.

What the inputs mean

Gift to each person in 2026

Add up everything you'll give this person in the calendar year, including property at its current value. The calculator assumes the same amount for each person.

Type of gift

A present interest means they can use the gift right away. A future interest means their use starts later, as with many trusts. A future interest gets no yearly exclusion.

Split gifts with your spouse?

Married couples can agree to treat a gift from one spouse as half from each. This doubles the yearly exclusion to $38,000 per person. Both spouses must be US citizens or residents, and the choice covers all gifts that year.

Your earlier taxable gifts (optional)

Use the lifetime total of taxable gifts from your past Forms 709. If you've never filed one, leave this blank.

Formula and method

share = gift, or half of the gift when splitting
taxable per person = share − $19,000, never below $0
taxable gifts = taxable per person × number of people × number of givers
exemption left = $15,000,000 − earlier gifts − your taxable gifts this year
tax = 40% on gifts past the exemption, using the IRS rate table

The yearly exclusion works per giver, per person. Give $19,000 to each of three people, and nothing is taxable. It also resets every year, and unused amounts don't carry over.

Anything over the exclusion is a taxable gift. That phrase sounds worse than it is. It only means the amount comes off your lifetime exemption. You pay tax only once your total passes $15,000,000.

The lifetime exemption is shared with the estate tax. Every dollar you use now is a dollar less that can shelter your estate later.

Worked example

In 2026, you give $50,000 to each of your two children. You don't split the gifts, and you've made no earlier taxable gifts.

1. Total given: $50,000 × 2 = $100,000.
2. Over the exclusion, per child: $50,000 − $19,000 = $31,000.
3. Taxable gifts: $31,000 × 2 = $62,000.
4. Exemption left: $15,000,000 − $62,000 = $14,938,000.
5. That's well inside the exemption, so no gift tax is due.

Result: $62,000 of your gifts uses your lifetime exemption. You owe $0 in gift tax now, but you do need to file Form 709.

Understanding the result

A Form 709 answer of yes doesn't mean you owe tax. It usually just records how much of your exemption you've used.

If you split gifts and each person gets $38,000 or less, one return is often enough. That holds when one spouse made all the gifts and all were present interests. Your spouse signs a consent on that return.

Form 709 is generally due by April 15 of the year after the gift. An income tax extension also extends it. Neither extension gives you more time to pay.

Assumptions and limitations

• All gifts are made in 2026, and each person gets the same amount.
• One spouse makes all the gifts when you choose splitting.
• Earlier gifts are valued with today's rate table. This is the usual case.
• Gifts to your spouse are left out. They're generally free of gift tax if your spouse is a US citizen. For a spouse who isn't a citizen, the 2026 exclusion is $194,000.
• Tuition and medical bills you pay directly to the school or provider don't count as gifts, so leave them out. Gifts to charity are left out too.
• It doesn't include unused exemption from a late spouse, or the generation-skipping tax.
• The filing rules come from the Form 709 instructions for 2025, the latest published. The 2026 amounts come from the IRS tax year 2026 guidance.
• This is an estimate for planning, not tax advice.

Frequently asked questions

Sources

• IRS, Frequently asked questions on gift taxes (checked 2026-10-31)
• IRS, Instructions for Form 709 (2025) (checked 2026-10-31)
• IRS, Rev. Proc. 2025-32, tax year 2026 adjustments (checked 2026-10-31)

How this calculator is checked

Method: 2026 amounts read from Rev. Proc. 2025-32 and the IRS gift tax FAQ page. Rate table and filing and splitting rules read from the Instructions for Form 709 (2025), the latest published; the rate table also matches the Form 706 instructions (Rev. 07/2026). Tests use hand-worked cases. The calculation is covered by automated tests with known reference values and edge cases. Last updated 2026-10-31. Found a problem? Tell us.

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