{
 "protocol": "verified-facts/0.2",
 "key": "us/estate-gift/annual-gift-exclusion-noncitizen-spouse",
 "label": "Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)",
 "value": 194000,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
 "quote": "the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to $194,000 for calendar year 2026, up $4,000 from calendar year 2025.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 190000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
 },
 "scope": "Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).",
 "hash": "sha256:3063086684b74af955545631267b4abb74e86505fbcf22aa9dfe85f94a6a6220",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..x3U8tSCyYsrJGh8K62ZVSJNFgQqn7wFCZGkle5tTXhLOgWnML4ErMrW4o9250PH9GhFcg-ssm2jCw5UTR-psDg",
  "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-noncitizen-spouse",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
 }
}