★ MONEY · TAX · GIFTS
$31,000.00 is the taxable gift on a $50,000 gift — and the tax due is $0.00. The $19,000 annual exclusion takes the first bite, and the $15,000,000 lifetime exemption covers the rest. Enter your gift and prior taxable gifts to find the taxable gift, the remaining exemption and whether Form 709 is needed.
In 2026 you can give $19,000 to each person, every year, and none of it counts. Anything over that is the taxable gift, and it counts against a $15,000,000 lifetime exemption. This calculator works out the exclusion, the taxable gift, the remaining exemption, the tax due now and whether Form 709 is required.
Gift tax has three steps, and the first two cost most people nothing. First, the annual exclusion: in 2026 you can give $19,000 to each person, every year, and none of it counts. Second, anything over the exclusion is the taxable gift, and it counts against a $15,000,000 lifetime exemption — the same exemption that shields your estate. Third, only when that lifetime exemption is used up does any tax come due, at the 40% top rate. A Form 709 is required whenever the taxable gift is over $0, even when the tax due is $0.00. The gift tax is paid by the giver, not the recipient, and gifts to a U.S. citizen spouse are unlimited — they are not modelled here at all.
At the defaults — a $50,000 gift to 1 recipient, a single donor, $0 of prior taxable gifts used — the exclusion is 1 × $19,000 = $19,000.00. The taxable gift is $50,000 − $19,000 = $31,000.00. The remaining lifetime exemption is $15,000,000 − $0 − $31,000 = $14,969,000.00. The tax due now is $0.00, because $14,969,000.00 of exemption is still there. Form 709 is required, because the taxable gift is over $0.
| Case | Exclusion | Taxable gift | Remaining exemption | Tax due | Form 709 |
|---|---|---|---|---|---|
| Default ($50,000, 1 recipient, single, $0 prior) | $19,000.00 | $31,000.00 | $14,969,000.00 | $0.00 | Yes |
| Gift $19,000 | $19,000.00 | $0.00 | $15,000,000.00 | $0.00 | No |
| Gift $19,001 | $19,000.00 | $1.00 | $14,999,999.00 | $0.00 | Yes |
| Gift $100,000 | $19,000.00 | $81,000.00 | $14,919,000.00 | $0.00 | Yes |
| Gift $1,000,000 | $19,000.00 | $981,000.00 | $14,019,000.00 | $0.00 | Yes |
| Gift $100,000 across 2 recipients | $38,000.00 | $62,000.00 | $14,938,000.00 | $0.00 | Yes |
| Gift $50,000, couple gift-splitting | $38,000.00 | $12,000.00 | $14,988,000.00 | $0.00 | Yes |
| Gift $76,000 across 4 recipients | $76,000.00 | $0.00 | $15,000,000.00 | $0.00 | No |
| Prior used $14,900,000, gift $200,000 | $19,000.00 | $181,000.00 | -$81,000.00 | $32,400.00 | Yes |
| Prior used $14,900,000, gift $119,000 | $19,000.00 | $100,000.00 | $0.00 | $0.00 | Yes |
| Prior used $13,000,000, gift $2,500,000 | $19,000.00 | $2,481,000.00 | -$481,000.00 | $192,400.00 | Yes |
Setup: gift $50,000, recipients 1, donor single, prior taxable gifts used $0.
Line 1 — the exclusion. 1 × $19,000 = $19,000.00.
Line 2 — the taxable gift. $50,000 − $19,000 = $31,000.00.
Line 3 — the remaining lifetime exemption. $15,000,000 − $0 − $31,000 = $14,969,000.00.
Line 4 — the tax due now. The remaining exemption is $14,969,000.00, so the tax due is $0.00.
Line 5 — Form 709. The taxable gift is $31,000.00, which is over $0, so Form 709 is required.
Reverse: a $119,000.00 gift gives a $100,000.00 taxable gift; the most you can give to 3 recipients with no taxable gift is $57,000.00; a $1,019,000.00 gift leaves exactly $14,000,000.00 of exemption; the most you can give with no tax due when $14,500,000 is already used is $519,000.00 (taxable $500,000.00, remaining $0.00); prior used of $14,919,000.00 is where tax first starts on a $100,000 gift (at exactly that, remaining $0.00 and tax $0.00; one dollar more used and tax starts).
Gift $19,000: the exclusion is $19,000.00, so the taxable gift is $0.00, the remaining exemption stays $15,000,000.00, the tax is $0.00 and no Form 709 is needed. This is the whole point of the exclusion: a gift at or under it leaves no trace at all.
Gift $19,001: the exclusion is still $19,000.00, so the taxable gift is $1.00 — and that one dollar means Form 709 is required. The remaining exemption is $14,999,999.00 and the tax is still $0.00. One dollar over the line is the difference between no paperwork and a return.
Gift $100,000: the exclusion is $19,000.00 and the taxable gift is $81,000.00. The remaining exemption is $14,919,000.00 and the tax is $0.00. Form 709 is required.
Gift $1,000,000: the exclusion is $19,000.00 and the taxable gift is $981,000.00. The remaining exemption is $14,019,000.00 and the tax is $0.00. Even a million-dollar gift owes nothing while the exemption holds — the exemption is what matters, not the size of one gift.
Gift $100,000 across 2 recipients: the exclusion is 2 × $19,000 = $38,000.00, so the taxable gift is $62,000.00 and the remaining exemption is $14,938,000.00. Splitting the gift between two people saves $19,000.00 of taxable gift, because each recipient gets their own exclusion.
Gift $50,000, couple gift-splitting: the exclusion is $38,000.00, so the taxable gift is $12,000.00 and the remaining exemption is $14,988,000.00. Gift splitting is worth $19,000.00 of taxable gift on this one gift alone.
Gift $76,000 across 4 recipients: the exclusion is 4 × $19,000 = $76,000.00, so the taxable gift is $0.00, the remaining exemption stays $15,000,000.00, and no Form 709 is needed. Four people at $19,000 each moves $76,000 a year with no tax and no form.
Prior used $14,900,000, gift $200,000: the exclusion is $19,000.00 and the taxable gift is $181,000.00. The remaining exemption is $15,000,000 − $14,900,000 − $181,000 = -$81,000.00 — the exemption is blown past by $81,000. The tax due is 40% of $81,000, which is $32,400.00. Form 709 is required.
Prior used $14,900,000, gift $119,000: the exclusion is $19,000.00 and the taxable gift is $100,000.00. The remaining exemption is $15,000,000 − $14,900,000 − $100,000 = $0.00 exactly — the exemption is exhausted exactly, and the tax is still $0.00. Form 709 is required.
Prior used $13,000,000, gift $2,500,000: the exclusion is $19,000.00 and the taxable gift is $2,481,000.00. The remaining exemption is -$481,000.00, so the tax due is 40% of $481,000, which is $192,400.00. Form 709 is required.
Reverse — the other way round: a $100,000.00 taxable gift needs a $119,000.00 gift; the most you can give to 3 recipients with no taxable gift is $57,000.00; a $1,019,000.00 gift leaves exactly $14,000,000.00 of exemption; the most you can give with no tax due when $14,500,000 is already used is $519,000.00; prior used of $14,919,000.00 is where tax first starts on a $100,000 gift.
The model assumes the 2026 figures: a $19,000 annual exclusion per recipient ($38,000 with married-couple gift splitting) and a $15,000,000 lifetime gift and estate exemption per person, from IRS Rev. Proc. 2025-32. It assumes the gift is split evenly in the sense that the exclusion is per recipient, and it assumes the prior taxable gifts used you enter are right — check them, because they decide when the tax starts. It leaves out gifts to a U.S. citizen spouse, which are unlimited and are not modelled here, and it leaves out state gift taxes, which a few states still charge. The 40% rate is a simplification: the real federal schedule is graduated from 18% to 40%, and this calculator applies the 40% top rate to the amount over the exemption once it is exhausted. Rounding convention: money is rounded to cents, and all figures are computed from unrounded values, rounded only for display.
| Output | Formula | What it means |
|---|---|---|
| Annual exclusion | recipients × $19,000 ($38,000 with gift splitting) | $19,000.00. |
| Taxable gift | gift − exclusion (never below $0) | $31,000.00. |
| Remaining lifetime exemption | $15,000,000 − prior used − taxable gift | $14,969,000.00. |
| Tax due now | 40% × the amount over the exemption, $0 while any exemption remains | $0.00. |
| Form 709 required | yes if the taxable gift is over $0 | Yes, required. |
| Gift for a $100,000 taxable gift | $100,000 + exclusion | $119,000.00. |
| Max gift to 3 recipients, no taxable gift | 3 × $19,000 | $57,000.00. |
| Gift leaving $14,000,000 remaining | $1,000,000 + exclusion | $1,019,000.00. |
| Max gift with no tax due | remaining exemption + exclusion | $15,019,000.00 at $0 prior used; $519,000.00 when $14,500,000 is already used. |
| Prior used that first triggers tax | $15,000,000 − taxable gift | $14,969,000.00 at this gift; $14,919,000.00 on a $100,000 gift. |
| Gift $19,000 | same model, $19,000 gift | Exclusion $19,000.00, taxable $0.00, remaining $15,000,000.00, tax $0.00, Form 709 No. |
| Gift $19,001 | same model, $19,001 gift | Exclusion $19,000.00, taxable $1.00, remaining $14,999,999.00, tax $0.00, Form 709 Yes, required. |
| Gift $100,000 | same model, $100,000 gift | Exclusion $19,000.00, taxable $81,000.00, remaining $14,919,000.00, tax $0.00, Form 709 Yes, required. |
| Gift $1,000,000 | same model, $1,000,000 gift | Exclusion $19,000.00, taxable $981,000.00, remaining $14,019,000.00, tax $0.00, Form 709 Yes, required. |
| Gift $100,000 across 2 recipients | same model, 2 recipients | Exclusion $38,000.00, taxable $62,000.00, remaining $14,938,000.00, tax $0.00, Form 709 Yes, required. |
| Gift $50,000, couple gift-splitting | same model, gift splitting | Exclusion $38,000.00, taxable $12,000.00, remaining $14,988,000.00, tax $0.00, Form 709 Yes, required. |
| Gift $76,000 across 4 recipients | same model, 4 recipients | Exclusion $76,000.00, taxable $0.00, remaining $15,000,000.00, tax $0.00, Form 709 No. |
| Prior used $14,900,000, gift $200,000 | same model, exemption nearly used | Exclusion $19,000.00, taxable $181,000.00, remaining -$81,000.00, tax $32,400.00, Form 709 Yes, required. |
| Prior used $14,900,000, gift $119,000 | same model, exemption exhausted exactly | Exclusion $19,000.00, taxable $100,000.00, remaining $0.00, tax $0.00, Form 709 Yes, required. |
| Prior used $13,000,000, gift $2,500,000 | same model, exemption blown past | Exclusion $19,000.00, taxable $2,481,000.00, remaining -$481,000.00, tax $192,400.00, Form 709 Yes, required. |
The math is exact for the numbers you enter: the exclusion is the recipients times $19,000 ($38,000 with splitting), the taxable gift is the gift minus the exclusion, and the remaining exemption is $15,000,000 minus the prior used minus the taxable gift. What the model cannot do is check your prior gifts for you: count them honestly, because a taxable gift you forgot about is the one that starts the tax. It assumes the 2026 figures and leaves out gifts to a U.S. citizen spouse, which are unlimited, and state gift taxes, which a few states still charge. The 40% rate is a simplification — the real federal schedule is graduated from 18% to 40%. For what a child’s college savings are worth, see 529 plan vs Roth IRA for college; for the credit a family gets for a child, see child tax credit calculator.
Bright Side Kit. "Gift Tax Calculator: Exclusion, Taxable Gift & Form 709 2026." https://brightoolbox.com/gift-tax-calculator/ Accessed October 25, 2026.Subtract the annual exclusion from the gift, then count the rest against the lifetime exemption. At the defaults the gift is $50,000, the exclusion is $19,000.00, so the taxable gift is $31,000.00. The remaining lifetime exemption is $15,000,000 − $31,000.00 = $14,969,000.00, and the tax due now is $0.00 because the exemption is nowhere near used up. A Form 709 is required, because the taxable gift is over $0.
$19,000 a year to each person, every year, forever — and you will never owe a cent. A $19,000 gift to one recipient has a $0.00 taxable gift and needs no Form 709. Split $76,000 across 4 recipients at $19,000 each and the exclusion is $76,000.00, the taxable gift is still $0.00, and the remaining exemption stays $15,000,000.00. A married couple splitting the gift can give $38,000 to each recipient a year.
Yes, if the taxable gift is over $0 — even if no tax is due. A $50,000 gift to one person leaves a $31,000.00 taxable gift, so Form 709 is required, even though the tax due is $0.00. A $19,000 gift leaves a $0.00 taxable gift, so no Form 709 is needed. One dollar over the exclusion — a $19,001 gift — leaves a $1.00 taxable gift and the form is required.
The giver pays it, never the recipient. The person who receives the gift does not owe gift tax and does not report the gift as income. The giver is the one who counts the taxable gift against their lifetime exemption and, once that exemption is used up, pays the tax out of their own pocket.
$119,000.00 to one recipient, as a single donor. The gift is the taxable gift plus the exclusion: $100,000 + $19,000 = $119,000.00. The most you can give to 3 recipients with no taxable gift at all is $57,000.00 — three exclusions of $19,000. A gift of $1,019,000.00 leaves exactly $14,000,000.00 of the exemption untouched.
Only once the $15,000,000 lifetime exemption is used up. With $14,900,000 of prior taxable gifts used, a $200,000 gift leaves a $181,000.00 taxable gift, the remaining exemption is -$81,000.00, and the tax due is 40% of $81,000, which is $32,400.00. With the same prior used, a $119,000 gift leaves a $100,000.00 taxable gift, the remaining exemption is $0.00 exactly, and the tax due is still $0.00. One more dollar of prior used and the tax starts.
Yes — $38,000 to each recipient a year, by splitting the gift. A $50,000 gift from a couple splitting it has a $38,000.00 exclusion, so the taxable gift is $12,000.00 instead of $31,000.00, and the remaining exemption is $14,988,000.00. Both spouses have to agree to split the gift, and the split is reported on Form 709.