Gift Tax Annual Exclusion Tracker

You can give up to $18,000 per person per year in 2025 without filing a gift tax return or using any lifetime exemption. Married couples can combine for $36,000 per recipient. Gifts above the annual exclusion don't trigger gift tax immediately — they reduce your $13.99M lifetime exemption, which only matters if your estate is large. Track your gifts here.

Tax Year

Gift-Splitting (married couple giving together)?

Add Gifts

Recipient Name

Gift Amount ($)

Type

Total Gifts

Tax-Free (within exclusion)

Reduces Lifetime Exemption

Gift Tax Return Required (Form 709)?

Lifetime Exemption Used This Year

Direct payments to educational institutions (tuition only) and medical providers are excluded from gift tax entirely and don't count against the annual exclusion — any amount. Keep documentation of all gifts for estate planning purposes.