Irs Gift Tax Rules 2024. The irs adjusts the gift tax exclusion periodically to keep pace with inflation. On or before april 15 of the calendar year following the year in which a gift is made, the individual making the gift must file a gift tax return (form 709, united states.


Irs Gift Tax Rules 2024

In 2023, you can make annual gifts to any one person up to a maximum of $17,000 per year ($18,000 in 2024, estimated to be $19,000 in 2025). Knowing the annual gift tax exclusion can save you money and spare you from filing gift tax returns.

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