Annual Exclusion Gift 2025. The amount that is forgiven in excess of the annual gift tax exclusion amount will be a gift and thus will use a portion of one's applicable gift tax and/or gst tax exclusion amount. The annual exclusion applies to gifts of $19,000 to each donee or recipient per calendar year.
20, 2018, the irs clarified that individuals taking advantage of the increased gift tax exclusion amount in effect from 2018 to 2025 will not be adversely impacted after 2025 when the exclusion amount is scheduled to. For 2025, the annual gift tax exclusion rises to $19,000.
