Page 34 - Taxes Rates Reference Guide 2024
P. 34

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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