Maximum Gifting Amount 2025 . See 2024 and 2025 exclusion amounts and rates. For those that already have a gifting strategy or plan significant gifts in 2025—such as contributing to tuition or a down.
The unified estate and gift tax exclusion amount, $13,610,000 for gifts made and decedents dying. In addition, gifts from certain relatives such as parents, spouse and siblings are also exempt from tax.
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