2025 Gift Exclusions Windows. The exclusion covers gifts an individual makes to each donee per year. With this change, in 2025, an individual may gift up to $19,000 to an unlimited number of recipients without federal gift tax consequences (meaning the gifts do not consume a taxpayer’s federal gift tax exemption and no gift tax.
If the provision expires, the exclusion. This year, the annual gift tax exclusion has been $18,000, and it is going up to $19,000 in 2025.
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