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Gift tax exclusion calculator

By Jude Wallis

Gift exclusion room is the annual exclusion input minus the gift, floored at zero. A $4,000 gift against the 2026 $19,000 cap uses $4,000 and leaves $15,000, with no excess.

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Room left in the annual exclusion

$15,000.00

$4,000.00 of the cap was used, with no excess.

Annual exclusion input
$19,000.00
Gift
$4,000.00
Excess over the cap
$0.00
$

The 2026 federal per-recipient exclusion is the default. Edit it for another tax year.

$

Present-interest gift to one person this year.

Policy inputs checked August 20, 2026

Gift tax annual exclusion

United States federal. Effective January 1, 2026 through December 31, 2026. Checked August 20, 2026. Review due by October 31, 2026.

The default is the 2026 annual exclusion for one donor and one recipient. Filing and lifetime exclusion rules are separate.

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The formula

remaining=max⁡(E−G,0),excess=max⁡(G−E,0)\text{remaining}=\max(E-G,0),\quad \text{excess}=\max(G-E,0)

EE is the annual exclusion input and GG is the gift to one recipient. Used room is the smaller of EE and GG.

Subtract the gift from the cap

A $4,000 gift uses $4,000 of the 2026 federal $19,000 annual exclusion. The remaining room is $15,000 and excess is $0. How the gift tax exclusion works gives the rule context.

A gift above the input cap

A $22,000 gift against the same $19,000 input uses all $19,000 of room. Remaining room is $0 and the excess is $3,000.

The cap changes by tax year

The default is the 2026 federal annual exclusion for one donor and one recipient. Enter the exclusion that fits another tax year or jurisdiction. Tax exempt describes income or transactions excluded under a tax rule.

Scope of the result

This identity separates used room, remaining room and excess for one gift against one entered cap. Filing rules and lifetime amounts are separate questions. This is educational material, not financial advice.

Worked examples

\$4,000 gift against a \$19,000 cap

The 2026 exclusion input is $19,000 and the gift is $4,000. How much room remains, how much is used, and what is the excess?

  1. Used room is the smaller amount: $4,000.
  2. Remaining room is 19000−4000=1500019000-4000=15000, so $15,000.
  3. The gift does not exceed the cap, so excess is $0.

The $4,000 gift uses $4,000, leaves $15,000 of the $19,000 input, and creates $0 excess.

\$22,000 gift against a \$19,000 cap

The exclusion input is $19,000 and the gift is $22,000. How much room remains, how much is used, and what is the excess?

  1. Used room is capped at $19,000.
  2. Remaining room is $0.
  3. Excess is 22000−19000=300022000-19000=3000, so $3,000.

The $22,000 gift uses $19,000, leaves $0 of the $19,000 input, and creates $3,000 excess.

Using a cap from the wrong tax year

The default is the 2026 federal annual exclusion, and the source review date appears on the calculator. For another tax year, enter that year's cap before reading the remaining room.

Common questions

Does excess automatically equal tax due?

No. Excess over this entered cap is not itself a tax bill.

Why is remaining room floored at zero?

A gift above the cap creates excess rather than negative room.

Is this financial advice?

No. It is educational material for the exclusion room identity.

Keep reading

This page is educational material, not financial advice. The figures come from the formula shown and assume the inputs you enter hold for the whole term. Your own rate, fees, taxes and timing will differ, so treat the output as arithmetic to check a decision against, not as a recommendation.