2026 Gift Amounts Listed in IRS Records

Rev. Proc. 2025-32 states that, for calendar year 2026, the first $19,000 of specified gifts to any person is not included in the total amount of taxable gifts under § 2503. It separately states a $194,000 amount for specified gifts to a spouse who is not a U.S. citizen. (Rev. Proc. 2025-32) The cited IRS FAQ also gives a $19,000 2026 example.

This original record-reading guide is a general reading aid, not cited evidence. It does not depict a source record; the article text and source links provide the facts.

Key points

• The 2026 annual exclusion is $19,000 per recipient, per giver, for gifts other than future interests in property.
• Gifts to a spouse who is not a U.S. citizen get a separate, higher 2026 exclusion of $194,000.
• Giving $19,000 to each of several people in 2026 excludes each of those gifts separately — the limit applies per recipient, not per giver in total.
• The cited IRS gift-tax FAQ gives a $19,000-per-child example for 2026 and displays a 23-Jul-2026 review date.

Annual Exclusion

The IRS’s revenue procedure setting 2026 inflation-adjusted figures states:

“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.” — Rev. Proc. 2025-32

This article reports the quoted amount and its stated future-interest condition. It does not define a future interest or determine whether a particular gift meets that condition.

Noncitizen Spouse Exclusion: $194,000

When the recipient spouse is not a U.S. citizen, a separate, higher annual exclusion applies instead of the standard one. The same revenue procedure states:

“For calendar year 2026, the first $194,000 (instead of the amount provided in paragraph (1) of this section 4.42) of gifts to a spouse who is not a citizen of the United States (other than gifts of future interests in property) are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year.” — Rev. Proc. 2025-32

The quoted provision describes $194,000 “instead of the amount provided in paragraph (1)” for the specified noncitizen-spouse gifts. This article does not calculate a taxpayer’s exclusion.

Per Recipient, Not Per Giver

The exclusion is not a single cap on everything one person gives away in a year — it applies separately to each recipient. The IRS’s own gift-tax FAQ page illustrates this:

“In other words, if you give each of your children $19,000 in 2026, the annual exclusion applies to each gift.” — IRS, Frequently Asked Questions on Gift Taxes

The cited FAQ gives a per-child $19,000 example. This article does not calculate the tax treatment of a specific pattern of gifts.

FAQ vs. Revenue Procedure

The IRS FAQ page carries a footer showing when it was last checked:

“Page Last Reviewed or Updated: 23-Jul-2026” — IRS, Frequently Asked Questions on Gift Taxes

The cited FAQ page displays a $19,000 2026 example, and Rev. Proc. 2025-32 contains the quoted $19,000 provision. This article reports both displayed records without ranking them or predicting a future update.

This article reports the cited 2026 amounts and does not determine Form 709 filing obligations, the tax treatment of a particular gift, or any income-tax filing requirement.

Source links

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes