2024 Gift Limit Exclusion . In general, the gift tax and estate tax provisions apply a unified rate schedule to a person’s cumulative taxable gifts and taxable estate to arrive at a net tentative tax. A married couple filing jointly can double this amount and gift.
There’s no limit on the number of individual gifts that can be made, and couples can give. The annual gift tax exclusion will be $18,000 per recipient for 2024.
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