2024 Gift Tax Exclusion Rules Irs. The individual and his or her spouse wish to split all gifts made by each other during the. That number changes annually, rosen.
The annual exclusion amount for 2023 is $17,000 and for 2024 is $18,000. Starting from calendar year 2024, the annual exclusion for gifts will increase to $18,000, up from $17,000 in 2023.