Maximum Gift Amount 2024 . Starting on january 1, 2024, the annual exclusion on gifts will be $18,000 per recipient (up from $17,000 in 2023). For the 2024 tax year, the annual gift tax exclusion has increased to $18,000 per recipient, up from $17,000 in 2023.
There’s no limit on the number of individual gifts that can be made, and couples can give double that amount if. The lifetime gift tax exemption in 2024 is set at $13.61 million per individual.
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