2024 Gift Exclusion Amount
2024 Gift Exclusion Amount. This represents the maximum amount an individual can gift to another person without. For 2024, the exclusion amount is $18,000 per recipient. The annual gift tax exclusion amount has increased from $17,000 per person in 2023 to $18,000 per person in 2024 (or $36,000 for married couples choosing to individually make …