databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Annual exclusion for gifts, § 2503(b)

19000 USD per donee per year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

§ 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.

key

us/estate-gift/annual-gift-exclusion

value

19000 USD per donee per year

period

2026

effective

2026-01-01 to date

source

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf

verified

2026-10-03 — fresh (34 days ago; next check by 2026-11-01)

next expected change

2027-01-01 (annual: a fixed day each year)

previous

19000 USD per donee per year (2025) from 2025-01-01

scope

Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).

hash

sha256:2d7ea35970ee4fb42ee6811109bd6e7332673c64eb4cdc01427382ff8da7cc89

signature

EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/estate-gift/annual-gift-exclusion?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/estate-gift/annual-gift-exclusion

{
  "protocol": "verified-facts/0.3",
  "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",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "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/facts/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"
  }
}