Page 76 - Identity Protection PIN (IP PIN) 2025

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