2024 Gift Tax Exclusion Table Pdf. For 2021, the annual gift tax exclusion is $15,000 per recipient. In 2023, the irs set the lifetime gift tax exemption at $12.92 million, enabling individuals to transfer this amount.
Thankfully, because of annual and. The lifetime exemption is the amount that individuals can transfer during their lifetime or at death to others without incurring a 40% tax.
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