2022 Gift Tax Exclusion
The 2022 Gift Tax Exclusion is $16,000.
Effective 2022-01-01Source: Rev. Proc. 2021-45 (IRS)Verified 2026-08-29
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Annual exclusion per recipient | $15,000 | $16,000 | +$1,000 (+6.7%) |
Who it applies to
Taxpayers who make gifts to individuals during calendar year 2022
What changed this year, and why
For 2022, the annual exclusion for gifts is $16,000 per recipient.
Common questions
- What types of gifts are excluded?
- The exclusion applies to gifts of present interests. Gifts of future interests in property do not qualify for the annual exclusion.
- Does the exclusion apply per donor or per recipient?
- The exclusion applies per recipient. A donor may give up to $16,000 to each recipient without the gift counting toward taxable gifts.
When a gift needs no return at all
If a donor satisfies every one of these three conditions, no Form 709 is required for the year. First, the donor must have made no gifts to a spouse at all during 2022. Second, the total value of gifts to any single donee must not have exceeded $16,000. Third, every gift made during the year must have been a present interest - that is, the recipient had immediate rights to use, possess, and enjoy the property or its income. Missing any one of these tests triggers a filing obligation even if no tax is ultimately owed. Note that charitable gifts that are fully deductible are handled separately and can also eliminate the filing requirement when they are the only gifts made.
Who does not need to file. If you meet all of the following requirements, you are not required to file Form 709. • You made no gifts during the year to your spouse. • You did not give more than $16,000 to any one donee. • All the gifts you made were of present interests.
2022 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
The gifts the exclusion does not cover
A gift of a future interest cannot be excluded under the annual exclusion. A present interest exists when the donee has all immediate rights to the use, possession, and enjoyment of the property or income from the property. A future interest exists when 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. Future interests include reversions, remainders, and other similar interests or estates. Because the $16,000 annual exclusion applies only to present interests, a donor must file Form 709 to report any gift of a future interest even if the value of the gift is $16,000 or less. Contributions to a qualified tuition program (QTP) on behalf of a designated beneficiary are treated as gifts of a present interest. Gifts to a minor may also qualify as present interests if certain conditions are met.
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. Future interests include reversions, remainders, and other similar interests or estates.
2022 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
Who actually owes the gift tax
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. This rule places the primary obligation on the person making the gift rather than the recipient, but it also provides the IRS with a backstop: the donee can be held liable if the donor fails to pay. If a donor dies before filing a return, the donor's executor must file the return. Each spouse is individually responsible for filing a separate Form 709; married couples may not file a joint gift tax return, even if they elect to split their gifts. Only individuals are required to file gift tax returns, so if a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes.
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. • If a donor dies before filing a return, the donor's executor must file the return.
2022 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. However, if you and your spouse agree to split your gifts, you should file both of your individual gift tax returns together (in the same envelope) to help the IRS process the returns and to avoid correspondence. If you and your spouse both consent, all gifts either of you make to third parties during the calendar year will be considered as made one-half by each of you, provided all of the following apply: you were married to one another at the time of the gift; if divorced or widowed after the gift, you did not remarry during the rest of the calendar year; neither of you was a nonresident not a citizen of the United States at the time of the gift; and you did not give your spouse a general power of appointment over the property interest transferred. Electing to split gifts requires both spouses to consent and generally requires splitting all gifts made during the year.
Lines 12–18. Split Gifts A married couple may not file a joint gift tax return. However, if after reading the instructions below, you and your spouse agree to split your gifts, you should file both of your individual gift tax returns together (that is, in the same envelope) to help the IRS process the returns and to avoid correspondence from the IRS. 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.
2022 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (IRS)
When the return is due
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. When April 15 falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day. If the donor died during the year, the executor must file the donor's return not later than the earlier of the due date (with extensions) for filing the donor's estate tax return, or April 15 of the following year (or the extended due date granted for filing the estate tax return). Taxpayers may request an automatic extension of time to file, but an extension of time to file is not an extension of time to pay any tax owed. Interest and penalties apply to any tax paid after the original due date.
When To File 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. However, in instances when April 15 falls on a Saturday, Sunday, or legal holiday, Form 709 will be due on the next business day.
2022 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. 2021-45 (IRS)
- Annual exclusion per recipient
the first $16,000 of gifts to any person