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Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)

194000 USD/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to $194,000 for calendar year 2026, up $4,000 from calendar year 2025.

key: us/estate-gift/annual-gift-exclusion-noncitizen-spouse
value: 194000 USD/year
period: 2026
effective: 2026-01-01 to date
source: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
verified: 2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change: 2027-01-01 (annual: a fixed day each year)
previous: 190000 USD/year (2025) from 2025-01-01
scope: Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).
hash: sha256:3063086684b74af955545631267b4abb74e86505fbcf22aa9dfe85f94a6a6220
signature: EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/estate-gift/annual-gift-exclusion-noncitizen-spouse?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/estate-gift/annual-gift-exclusion-noncitizen-spouse

{
  "protocol": "verified-facts/0.3",
  "key": "us/estate-gift/annual-gift-exclusion-noncitizen-spouse",
  "label": "Annual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)",
  "value": 194000,
  "unit": "USD/year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
  "quote": "the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to $194,000 for calendar year 2026, up $4,000 from calendar year 2025.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 190000,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
  },
  "scope": "Federal transfer taxes. The basic exclusion amount is unified across estate and gift tax (§ 2010(c), § 2505).",
  "hash": "sha256:3063086684b74af955545631267b4abb74e86505fbcf22aa9dfe85f94a6a6220",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..x3U8tSCyYsrJGh8K62ZVSJNFgQqn7wFCZGkle5tTXhLOgWnML4ErMrW4o9250PH9GhFcg-ssm2jCw5UTR-psDg",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/estate-gift/annual-gift-exclusion-noncitizen-spouse",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
  }
}