Cernarus

Gift Tax Calculator

This estimator helps you determine the portion of a gift that may be reportable for federal gift tax purposes and how much of your federal lifetime exemption remains after a gift or series of gifts.

It applies the per-recipient annual exclusion and reduces the donor's lifetime exemption by any amount that exceeds the exclusion. It is an informational tool and does not calculate actual tax liability or state-level gift taxes.

Updated Nov 12, 2025

Estimate the reportable taxable portion of a single gift after applying the per-recipient annual exclusion and the donor's remaining lifetime exemption.

Inputs

Results

Updates as you type

Reportable taxable gift (USD)

-$18,000.00

Remaining lifetime exemption (USD)

$12,018,000.00

Amount over annual exclusion (USD)

-$18,000.00

OutputValueUnit
Reportable taxable gift (USD)-$18,000.00USD
Remaining lifetime exemption (USD)$12,018,000.00USD
Amount over annual exclusion (USD)-$18,000.00USD
Primary result-$18,000.00

Visualization

Methodology

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.

Key takeaways

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.

Expert Q&A

Does this calculator compute the exact gift tax I owe?

No. This calculator shows reportable taxable amounts and remaining lifetime exemption. Calculating an actual federal gift tax liability requires applying the gift and estate tax rate schedule and is typically done when preparing IRS Form 709 or by a tax professional.

Should I change the annual exclusion and lifetime exemption values?

Yes. Laws and limits change. Update the per-recipient annual exclusion and lifetime exemption fields to match the current tax year before using the results. Official IRS guidance is the authoritative source.

When do I need to file Form 709?

You generally must file Form 709 if you gave gifts that exceed the annual exclusion to any recipient or if you are electing gift splitting with a spouse. This tool indicates reportable amounts but does not substitute for filing guidance; consult the IRS Form 709 instructions or a tax advisor.

Does this account for state gift taxes?

No. Some states may have their own rules. This estimator is focused on federal treatment only. Check state tax authority guidance where applicable.

Is my data stored or transmitted securely?

This tool recommends following NIST and ISO information security controls for handling sensitive financial data. Do not enter personally identifiable information if you are unsure about data handling policies on the host platform.

Sources & citations