Federal Gift Tax Exclusion 2025. Starting january 1, 2025, the federal lifetime gift, estate, and gst tax exemption amount will increase to $13,990,000 per person or $27,980,000 for a married couple. Effective january 1, 2025, you will be able to make individual gifts of up to $19,000 in the calendar year (an increase from $18,000 in 2024) tax.

Client to gift at death up to a certain amount, outside of a marriage, without incurring a tax penalty and the annual gift tax exclusion. This generally means that an estate of a decedent who dies in 2025 with.