2025 Gifting

2025 Gifting. Also, for calendar year 2025, the first $190,000 of gifts to a spouse who is not a us citizen. This article will explore how gifting works, the current landscape of gift tax rules under the tax cuts and jobs act (tcja), and the impending changes after the tcja’s.

In 2024, you can make annual gifts to any one person up to a maximum of $18,000 per year ($19,000 in 2025). For those that already have a gifting strategy or plan significant gifts in 2025—such as contributing to tuition or a down payment for a family member—this increase can help with certain tax strategies.