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Gift Tax Calculator

The most legal money move in the tax code is $19,000 at a time.

Almost nobody pays gift tax — but almost everybody misunderstands it. Gifts under the annual exclusion ($19,000 per recipient in 2026) require no form, no tax, and no lifetime-exclusion cost, and every dollar gifted takes all its future growth out of your estate with it. This planner shows what a sustained gifting habit actually moves: give $19,000 a year to four people for ten years and you have shifted over $1 million including growth — completely tax-free. It also handles the two big accelerants: gift-splitting for couples and 529 superfunding.

Why people use this

Parents and grandparents use it to turn the $19,000 annual exclusion into a strategy — how much a decade of gifting actually moves (over $1M with growth for a family of four recipients), when a gift forces Form 709 onto the $15M lifetime exclusion, and when a $95,000 529 superfund beats five years of checks.

How it works

1. Choose individual or married-with-gift-splitting — splitting doubles the annual exclusion to $38,000 per recipient.
2. Set the number of recipients and the gift per recipient per year. Anything above the exclusion is a taxable gift reported on Form 709.
3. Set the years and an assumed growth rate — the growth is the hidden prize, since it compounds outside your estate.
4. Optionally add a one-time 529 superfund: up to $95,000 per donor ($190,000 per couple) per beneficiary using the 5-year election.
5. Results show annual tax-free movement, taxable gifts consuming your $15M lifetime exclusion, total estate reduction including growth, and remaining lifetime exclusion.

Common questions

Do I owe tax if I give someone more than $19,000?

Almost certainly not — you file Form 709 and the excess counts against your $15,000,000 lifetime exclusion. Actual out-of-pocket gift tax only begins after that entire exclusion is consumed. The form is paperwork, not a bill.

What is 529 superfunding?

A special election lets you front-load five years of annual exclusions into a 529 plan at once: $95,000 per donor or $190,000 per couple per beneficiary in 2026. The catch: no additional annual-exclusion gifts to that same beneficiary for the next four years. Grandparents love it because it yanks a large sum — and all its growth — out of the estate in a single stroke.

What gifts are completely unlimited?

Direct payments of tuition to a school and medical bills to a provider are unlimited under §2503(e) — they don't touch the annual exclusion or the lifetime limit. Gifts to a U.S.-citizen spouse are unlimited too. One caution: lifetime gifts carry over your cost basis, while inherited assets get a stepped-up basis — so for highly appreciated stock or property, holding until death can beat gifting.

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