Page 37 - Be Tax Ready 2024
P. 37

ESTATES AND GIFTS












            - Per-donee annual gift ta



                 exclusion: $ 18,000



            - Annual exclusion for transfers to



                 noncitizen spouse: $185,000



            - Gift/estate tax exclusion:


                 $13,610,000; estate of first



                 spouse to die may pass unused



                 portion of exclusion to surviving



                 spouse








          TRAINBYUS: TRANSFORMING DIGITAL LEARNING
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