2025 Gifting Limits. Understand rules for spouses & filing form 709. The act applies only to tax years up to 2025, and it requires the elevated exemption to sunset on december 31, 2025.


2025 Gifting Limits

However, these provisions are set to expire on december 31, 2025, reverting the exemption limits to their previous levels (subject to indexing adjustments for inflation). The federal lifetime estate and gift tax exemption will sunset after 2025.

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