Gift Amount For 2024 Calendar . The lifetime gift tax exemption in 2024 is set at $13.61 million per individual. 1 for 2024, the limit has been adjusted for inflation and will rise to $18,000.
Starting on january 1, 2024, the annual exclusion on gifts will be $18,000 per recipient (up from $17,000 in 2023). This exemption is combined with the estate tax exemption to cover both the total value of gifts.
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