The gift tax calculator helps you determine whether a gift triggers federal gift tax, how much of your lifetime exemption is used, and whether you need to file IRS Form 709. For 2026, the annual exclusion is $19,000 per recipient ($38,000 for married couples using gift splitting), and the lifetime exemption is approximately $15,000,000 per individual. Most gifts below these thresholds incur no tax.
Gift Details
Total amount you are giving to each recipient
Each recipient gets their own annual exclusion
Married couples can split gifts to double the exclusion
From prior years' Form 709 filings (default $0)
Tuition or medical bills paid directly are exempt
For context — does not affect federal gift tax
How to Use the Gift Tax Calculator
Understanding the gift tax can be confusing because of the interplay between the annual exclusion, lifetime exemption, and graduated tax rates. This free calculator walks you through the entire process — from entering your gift amount to seeing whether you owe tax, need to file Form 709, or can benefit from gift splitting as a married couple.
Step 1: Enter Your Gift Amount and Recipients
Enter the total amount you are giving to each recipient and how many recipients will receive this amount. Each recipient gets their own annual exclusion of $19,000 (2026), so giving $19,000 each to five people means $95,000 in gifts with zero taxable amount. If you give different amounts to different people, calculate each scenario separately for the most accurate result.
Step 2: Select Filing Status
If you are married and elect gift splitting, the annual exclusion doubles to $38,000 per recipient. This is because the IRS treats the gift as if each spouse gave half. Both spouses must consent to gift splitting on Form 709, even if only one spouse actually made the gift. Single filers use the standard $19,000 exclusion, and the calculator will show a married comparison so you can see the potential benefit.
Step 3: Enter Lifetime Exemption Used
If you have previously filed Form 709 and used part of your lifetime exemption, enter that amount here. The 2026 lifetime exemption is approximately $15,000,000 per individual. Any taxable gifts (amounts above the annual exclusion) from prior years reduce this exemption. If you have never filed Form 709 or never exceeded the annual exclusion, leave this at $0.
Step 4: Check for Education or Medical Exemptions
If you are paying tuition directly to an educational institution or medical bills directly to a healthcare provider, select the education/medical option. These payments are completely exempt from gift tax with no dollar limit — they do not count against either the annual exclusion or the lifetime exemption. The key requirement is that payments must go directly to the institution, not to the individual.
Step 5: Review Your Results
The calculator shows your total gift amount, annual exclusion applied, taxable gift amount, lifetime exemption usage, remaining lifetime exemption, and any gift tax owed. The Form 709 notice tells you whether you need to file a gift tax return. For single filers, the married comparison section shows how gift splitting would change the outcome. Remember that owing gift tax is rare — it only happens after exhausting the full $15,000,000 lifetime exemption.
Frequently Asked Questions
Is this gift tax calculator free?
Yes, this gift tax calculator is completely free with no signup or account required. All calculations run locally in your browser. Your financial data is never sent to any server or stored anywhere.
Is my data private?
Absolutely. All calculations happen entirely in your web browser using client-side JavaScript. No gift amounts, exemption data, or personal information is transmitted or logged. You can use the tool offline after the page loads.
What is the annual gift tax exclusion for 2026?
The 2026 annual gift tax exclusion is $19,000 per recipient. This means you can give up to $19,000 to any number of people each year without triggering gift tax or needing to file Form 709. Married couples can give $38,000 per recipient using gift splitting.
What is the lifetime gift tax exemption for 2026?
The 2026 lifetime gift tax exemption is approximately $15,000,000 per individual. Gifts that exceed the annual exclusion count against this lifetime exemption. You only owe gift tax after exhausting the entire lifetime exemption. This same exemption is shared with the estate tax.
When do I need to file Form 709?
You must file IRS Form 709 (United States Gift Tax Return) whenever you give more than the annual exclusion amount ($19,000 in 2026) to any single recipient in a calendar year. Filing Form 709 does not necessarily mean you owe tax — it simply reports the gift and tracks your lifetime exemption usage.
What is gift splitting for married couples?
Gift splitting allows a married couple to treat a gift from one spouse as if it were made equally by both spouses. This doubles the annual exclusion to $38,000 per recipient. Both spouses must consent and file Form 709, even if the actual gift came from only one spouse.
Are gifts for education or medical expenses tax-free?
Yes, payments made directly to an educational institution for tuition or directly to a medical provider for medical expenses are completely exempt from gift tax. There is no dollar limit on these exclusions. However, the payments must go directly to the institution — giving money to the student or patient does not qualify.
Do I owe gift tax if I exceed the annual exclusion?
Not necessarily. Gifts above the annual exclusion ($19,000) simply reduce your lifetime exemption ($15,000,000). You only owe actual gift tax after your cumulative lifetime gifts exceed the lifetime exemption. Most people never owe gift tax, but they must file Form 709 to report gifts above the annual exclusion.