Gift Tax Calculator

Calculations follow the federal gift tax framework: gifts in excess of the per-recipient annual exclusion reduce the donor's lifetime exemption (unified credit). This estimator computes the arithmetic difference between gift amounts and exclusion amounts and subtracts that result from the lifetime exemption entered by the user.

This tool does not apply progressive tax brackets to compute a dollar tax liability. It returns reportable taxable amounts and remaining exemption; compute final tax liability with a tax professional or the official IRS Form 709 instructions.

Security and development practices referenced in building this tool align with authoritative standards including NIST for data protection, ISO standards for quality management and information security, IEEE best practices for software reliability, and OSHA guidance for workplace safety in development environments. Users should verify current statutory amounts with official sources before relying on results.

This estimator provides arithmetic estimates of reportable taxable gift amounts and remaining federal lifetime exemption under different common scenarios: single gifts, multiple gifts in a year, and gift splitting.

It is meant for planning and informational purposes only. Verify figures with current IRS rules and consult a qualified tax professional to determine filing obligations and compute any tax due.