Loading the page...
Preparing tools and content for you. This usually takes a second.
Preparing tools and content for you. This usually takes a second.
Fetching calculator categories and tools for this section.
Free gift tax calculator. Estimate annual exclusion shielding per donee, optional married gift-splitting, prior use of unified exemption, and simplified federal gift tax on amounts above what remains. Browse the payroll and tax calculator hub for related tools.
Last updated: April 21, 2026
Need a white-label gift or estate planner for your app? Get a Quote
Assumes equal gifts per donee so annual exclusion can be estimated per recipient. Unequal gifts need donee-by-donee Form 709 detail.
Treats each gift as half from each spouse — doubles annual exclusion per donee
Gift tax (flat 40% model)
$0.00
Taxable after annual exclusion
$183000.00
Unified exemption used (this year)
$183000.00
Taxable above exemption
$0.00
Exemption remaining (after)
$11,307,000
Assumed $80000.00 per donee · Annual exclusion shield ~$57000.00 ($19,000 × 3 donees)
Not legal or filing advice. Real gift tax uses Form 709 marginal rates and specific elections.
Baseline per donee
$19,000 planning figure
Doubles with gift-splitting when both spouses treat each gift as made one-half by each.
After prior gifts
Remaining exemption
Prior cumulative taxable gifts reduce the exemption available before the current year slice.
Above exemption
40% educational model
Compare to Form 709 marginal brackets when you move from planning to filing.
Assumption
Total ÷ donees
Switch to professional software when gifts are highly unequal or trusts are involved.
Annual exclusion
$38,000 per donee
Reflects the combined exclusion when both spouses consent to split under IRC rules.
Modes
Notes & rules
Detailed mode lists model rules and real-world considerations the tool does not compute.
One donee, $4.2M total gift, no gift-splitting, prior cumulative taxable gifts $13.8M against a ~$13.99M unified exemption (illustrative inputs only):
Estimated gift tax
$1596400.00
Taxable above exemption
$3991000.00
The calculator divides your total annual gifts by the number of donees to approximate each person’s share. It applies the annual exclusion per donee (with optional gift-splitting), subtracts that shield from total gifts to get taxable gifts for unified credit purposes, then reduces available unified exemption by your prior cumulative taxable gifts. Any taxable gift amount still above the remaining exemption is multiplied by 40% in this educational shortcut. It does not replace Form 709, GST schedules, or specialized valuation rules.
Total gifts ÷ donees → per-donee annual exclusion → taxable → unified exemption → 40% on excessResult highlights: taxable after exclusion $4,181,000; exemption consumed this year $190,000.
Compare with the estate tax threshold calculator and inherited money tax calculator for related transfer tax vocabulary.
Get a Custom Tax Calculator for Your ProductShare it with donors, heirs, and wealth advisors
Suggested hashtags: #GiftTax #EstatePlanning #TaxCalculator #Form709 #PersonalFinance