2019 Gift Tax Exclusion
The 2019 Gift Tax Exclusion is $15,000.
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-09-01
Compared with 2018
Every figure on this page is unchanged from 2018.
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Annual exclusion per recipient | $15,000 | $15,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers who make gifts during the 2019 calendar year and file gift tax returns under the applicable Internal Revenue Code provisions
What changed this year, and why
For 2019, the annual exclusion for gifts remains $15,000 per recipient. Gifts of up to $15,000 to any individual person (other than gifts of future interests in property) are excluded from the total amount of taxable gifts under Internal Revenue Code section 2503. This is the same amount as in 2018.
Common questions
- What was the annual gift tax exclusion for 2019?
- For calendar year 2019, the annual exclusion was $15,000 per recipient. This means the first $15,000 of gifts to any one person (other than gifts of future interests in property) did not count as taxable gifts.
- Did the 2019 exclusion differ from 2018?
- No. The annual exclusion was $15,000 per recipient in both 2018 and 2019.
When a gift needs no return at all
For 2019, a donor can skip filing Form 709 entirely when every gift made during the year satisfies three conditions at once. First, the donor must not have given anything to a spouse - gifts between spouses follow separate rules and can require a filing even when they are not taxable. Second, gifts to any single donee must not exceed $15,000; once the amount given to one person reaches that threshold, a return is required regardless of how many other donees received smaller amounts. Third, every transfer must be a present interest, meaning the donee has immediate rights to use, possess, and enjoy the property or its income. If even one gift is a future interest - where enjoyment is postponed - it is ineligible for the annual exclusion regardless of its dollar value and must be reported. A donor who meets all three conditions owes no filing obligation for the year, though gifts to qualifying charities may be exempt from filing on their own terms.
Who does not need to file. If you meet all of the following requirements, you are not required to file Form 709.
2019 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
The gifts the exclusion does not cover
The $15,000 annual exclusion applies only to gifts that qualify as present interests, meaning the donee has immediate rights to use, possess, and enjoy the property or its income. A gift of a future interest - where the donee's rights will not begin until some later date - cannot use the annual exclusion at all. Examples of future interests include reversions, remainders, and similar estates where enjoyment is postponed. Because the exclusion is unavailable, the donor must file Form 709 to report even a small future-interest gift worth far less than $15,000. The filing requirement exists regardless of whether any tax is ultimately due; the return simply documents that the transfer occurred and applies any available lifetime exemption against the unified credit. Donors who give only present interests and stay within the $15,000 per-donee limit owe no return and no tax, but the moment any portion of a gift is deferred, the full value must be reported on the return for the year it was made.
A gift of a future interest cannot be excluded under the annual exclusion. A gift is considered a present interest if the donee has all immediate rights to the use, possession, and enjoyment of the property or income from the property. A gift is considered a future interest if the donee's rights to the use, possession, and enjoyment of the property or income from the property will not begin until some future date.
2019 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
Who actually owes the gift tax
Under federal gift tax rules, the person who makes the transfer - the donor - is the one liable for any gift tax owed. The recipient of the gift generally does not owe tax on what was received, and the value of the gift is not treated as income to the donee either. However, the instructions note a backstop: if the donor fails to pay the tax when it comes due, the person who received the gift may be required to pay it instead. This secondary liability is an enforcement safeguard rather than a shift of the primary obligation. The donor also remains responsible for filing Form 709 when a return is required, and if the donor dies before filing, the donor's executor steps into that role. Even when gifts are split between spouses or when a trust or entity makes a transfer, the individual donors are treated as the ones who owe the tax, not the beneficiaries, partners, or stockholders who receive the property.
The donor is responsible for paying the gift tax. However, if the donor does not pay the tax, the person receiving the gift may have to pay the tax.
2019 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
Splitting a gift with your spouse
A married couple may not file a joint gift tax return, but spouses can elect to treat gifts made by either of them to third parties as if each spouse made one-half. When both spouses consent to split gifts, every transfer either of them makes during the calendar year is treated as made one-half by each, provided they were married to each other at the time of the gift and neither remarried before the end of the year if divorced or widowed after the gift. This election effectively doubles the annual exclusion available against each donee, allowing each spouse to apply their own $15,000 exclusion to the same gift without using any lifetime exemption. To make the election, both spouses must file their own individual Forms 709, and the returns should be mailed together in the same envelope to help the IRS process them. Once consent is given to split gifts, the election applies to all gifts made by either spouse during the year and cannot be applied selectively to only some transfers.
If you and your spouse both consent, all gifts (including gifts of property held with your spouse as joint tenants or tenants by the entirety) either of you make to third parties during the calendar year will be considered as made one-half by each of you if all of the following apply.
2019 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
When the return is due
Form 709, the United States Gift (and Generation-Skipping Transfer) Tax Return, is an annual return filed with the Internal Revenue Service. For the 2019 tax year, a donor must file the return no earlier than January 1 and no later than April 15, 2020 — the year after the gifts were made. If April 15 falls on a Saturday, Sunday, or a legal holiday, the deadline shifts to the next business day under section 7503. A donor cannot file the return before January 1 of the following calendar year, even if all gifts for 2019 were completed earlier. When the donor dies during the year, the executor must file the decedent's 2019 Form 709 no later than the earlier of the due date (including extensions) for filing the donor's estate tax return, or April 15, 2020 (or the extended due date granted for filing the donor's gift tax return).
Form 709 is an annual return. Generally, you must file Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made.
2019 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2018-57 (IRS)
- Annual exclusion per recipient
For calendar year 2019, the first $15,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year.