2024 Gift Tax Rules. The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. The gift tax limit (also known as the gift tax exclusion) is $18,000 for 2024.
Any amount beyond that will involve using part of your lifetime federal gift tax exclusion, which is $13.61 million per. The gift tax limit (also known as the gift tax exclusion) is $18,000 for 2024.
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