Here’s what HIVE AI had to say about “What is the 2025 annual gift exclusion amount?”:
2025 Annual Gift Exclusion Amount
Annual Exclusion Per Donee
- $19,000 per recipient for gifts made in calendar year 2025 1
Supporting IRS Guidance
- IRS “What’s New — Estate and Gift Tax” and Gift Tax FAQs list the 2025 annual exclusion as $19,000 per donee 2
- IRS Gift Tax FAQs table confirms $19,000 for 2025 3
- Revenue Procedure 2024-40 sets the indexed exclusion for 2025 at $19,000 4
Sources
1 – IRS Newsroom – IR-2024-273 📄 Summarize
2 – IRS.gov – What’s new — Estate and gift tax 📄 Summarize
3 – IRS.gov – Frequently asked questions on gift taxes 📄 Summarize
4 – Rev. Proc. 2024-40 📄 Summarize
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