2013 — Maximum Tax Gift

What's new — Estate and gift tax | Internal Revenue Service

: The exclusion for gifts to a non-citizen spouse was $143,000 . Maximum Tax Gift 2013

: Direct payments for tuition or medical expenses made to the institution/provider did not count toward the $14,000 limit. 2013 Lifetime Gift Tax Exemption What's new — Estate and gift tax |

The annual exclusion is the amount you could give to an individual recipient in a single year without having to file a gift tax return or use any of your lifetime exemption. : $14,000 per recipient. 000 per recipient.