{
 "protocol": "verified-facts/0.2",
 "key": "us/estate-gift/annual-gift-exclusion",
 "label": "Annual exclusion for gifts, § 2503(b)",
 "value": 19000,
 "unit": "USD per donee per year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "§ 3.42(1) For calendar year 2026, the first $19,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 19000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf"
 },
 "scope": "Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).",
 "hash": "sha256:2d7ea35970ee4fb42ee6811109bd6e7332673c64eb4cdc01427382ff8da7cc89",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..7VFnyohmQONemqfolglDLgXCmRZQw0H9mcDMnjAopCuA1IyfvoyFSuIPd0Ye_Psovy-ixMhEtd88cq7bS2axCw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/estate-gift/annual-gift-exclusion",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}