Maximum Tax Gift 2013 -

The annual exclusion is the amount you could give to an individual recipient in a single year without having to file a gift tax return or use any of your lifetime exemption. : $14,000 per recipient.

: $28,000 per recipient (using "gift-splitting"). Maximum Tax Gift 2013

: The exclusion for gifts to a non-citizen spouse was $143,000 . The annual exclusion is the amount you could

For the , the IRS set the maximum tax-free gift amounts under two primary categories: the annual exclusion and the lifetime exemption. 2013 Annual Gift Tax Exclusion 000 per recipient. : $28

What's new — Estate and gift tax | Internal Revenue Service