🔒All inputs are processed locally in your browser. Nothing is transmitted, stored, or logged. Inputs disappear when you close the tab.

Estate Planning · Lifetime Gifting

Annual Gift Exclusion
Strategy

The annual gift exclusion lets you give a set amount to each recipient every year without filing a gift tax return or touching your lifetime exemption. This models a multi-year gifting plan across any number of recipients, including gift splitting between spouses and the five-year election for education accounts, and shows what portion spills over into the lifetime exemption.

Data: 2026 (annual exclusion $19,000; non-citizen spouse $194,000; exemption $15M/$30M, permanent)

Gifting Plan STEP 1
2026 amount. Indexed in future years. Overridable.
Children, grandchildren, anyone.
Enter what you intend to give, not the limit.
For the removed-from-estate projection.
Per donor. Overridable.
Prior taxable gifts.
Non-citizen spouse
Uses a separate, larger annual exclusion.
2026 amount. Overridable.
Five-year education account election
Five times the annual exclusion is the ceiling per donor.
Direct payments and estate context
Paid directly to the institution, unlimited and outside the exclusion entirely.
This is an illustrative estimate, not legal or tax advice. Estate outcomes depend on state law, titling, and beneficiary designations. Consult an estate attorney.
Total Transferred Over the Plan
--
All gifts plus direct payments, undiscounted
Value Removed From the Estate
--
Cumulative gifts, compounded at the assumed growth rate
Lifetime Exemption Remaining
--
Form 709 filing indicated
Detail
Effective annual exclusion per recipient--
Excluded amount per recipient per year--
Taxable gift per recipient per year--
Cumulative gifted, over the plan--
Cumulative taxable gifts against the lifetime exemption--
Direct tuition and medical payments--
Per-recipient lifetime total--
Policy Mandate v2.0 · what is this?