{"id":10038,"date":"2021-05-24T01:35:16","date_gmt":"2021-05-24T06:35:16","guid":{"rendered":"https:\/\/agrilife.org\/texasaglaw\/?p=10038"},"modified":"2026-04-17T15:17:06","modified_gmt":"2026-04-17T20:17:06","slug":"talking-taxes-gift-tax","status":"publish","type":"post","link":"https:\/\/agrilife.org\/texasaglaw\/2021\/05\/24\/talking-taxes-gift-tax\/","title":{"rendered":"Talking Taxes: Gift Tax"},"content":{"rendered":"

Today, we will continue our three-part Talking Taxes series with a discussion of the federal gift tax.\u00a0 If you missed our first post discussing the estate tax, click here<\/a>.<\/p>\n

As I did last week, I want to offer two disclaimers.\u00a0 The first is that I am not a CPA or an accountant.\u00a0 I\u2019m here to offer just basic information, but highly recommend that you consult with your attorney and tax professional for further advice or clarification.\u00a0 Second, there has been a lot of talk from Washington, DC, about potential changes to some of these rules.\u00a0 The posts in this Talking Taxes series will explain the law as it currently is written and applied, but everyone needs to be sure to pay attention to any changes that could be forthcoming.<\/p>\n

\"\"

Photo by Stephen Ellis<\/a> on Unsplash<\/a><\/em><\/p><\/div>\n

What is it?<\/strong>\u00a0 The gift tax is a federal tax on asset transfers for less than fair market value.\u00a0 In other words, if you give an asset to someone, or if you sell an asset and less than full consideration is paid, it is considered a gift subject to the gift tax.<\/p>\n

Who pays it?<\/strong>\u00a0 Generally, the donor (person giving the gift) is responsible for the gift tax if it is owed.<\/p>\n

How is the gift tax calculated?<\/b>\u00a0 The gift tax rates range between 18% – 40% depending on the value of the taxable gift.\u00a0 However, most people will not actually pay that amount due to the annual exclusion and the the lifetime exclusion.<\/p>\n

What is the annual exclusion?\u00a0<\/strong> The annual exclusion is an amount below which, the gift tax does not apply.\u00a0Each year, the IRS sets an annual exclusion amount, and any gifts from one person to another falling below that exclusion are not subject to the gift tax.\u00a0 For 2021, the annual exclusion is $15,000. Importantly, the annual exclusion applies to each donee (gift recipient). This means that a person may give any other individual up to $15,000 in 2021 without gift tax implications.\u00a0 For example, a mother could give each of her four sons and each of their wives $15,000 this year without being subject to the gift tax even though the total amount gifted was $120,000.<\/p>\n

What is the lifetime exclusion?<\/strong>\u00a0 The lifetime exclusion is a concept we talked about in the estate tax blog post<\/a>.\u00a0 For 2021, every person has an $11.7 million lifetime exemption. If a person makes a gift this year to another person worth more than $15,0<\/span>00, they are required to file a gift tax return.\u00a0 The gift giver will not, however, automatically owe the gift tax.\u00a0 Instead, the amount over the annual exclusion will be deducted from your lifetime exemption.\u00a0 For example, in 2021, if you give your child a gift of $25,000, this is considered a taxable gift because it exceeds the annual exclusion.\u00a0 Because of that, you will have to file a gift tax return, and the $10,000 that exceeds the annual exclusion will be deducted from your lifetime exclusion.\u00a0 No gift tax will actually be paid until the lifetime exclusion has been exhausted.<\/p>\n

When is the gift tax return due?\u00a0<\/strong>Anyone who makes a taxable gift (one exceeding the $15,000 annual exclusion) must file a gift tax return (Form 709) by the normal tax filing deadline the year after the gift is made.\u00a0 Note, this gift tax return is required for any taxable gift, even if the lifetime exclusion has not been exhausted and even if no taxes are actually owed.<\/p>\n

What exemptions exist?<\/strong>\u00a0 There are certain gifts excluded from the gift tax.<\/p>\n

First, as discussed above, any gift worth less than the annual exclusion is not subject to the gift tax.<\/p>\n

Second, there are educational and medical exclusions that may be available for a person paying school tuition or medical expenses for another person.\u00a0 There are particular requirements here, including that the person giving the gift must pay the school or medical facility directly.\u00a0 If this may be applicable to you, contact your accountant to ensure all requirements are met.<\/p>\n

Third, any gifts made to one’s spouse are excluded from gift tax liability.<\/p>\n

Fourth, gifts to political organizations are excluded.<\/p>\n

Finally, gifts given to qualifying charities are deductible from the value of the gift made.<\/p>\n

What can a person do to avoid gift tax liability?<\/strong>\u00a0 There can be options to consider in order to avoid gift tax liability.\u00a0 Before making gifts over the annual exclusion, a person should visit with his or her attorney, account, and\/or tax professional to discuss other strategies.<\/p>\n

How can a person’s gift tax impact their estate tax liability?\u00a0<\/strong> This is a key point for people to understand.\u00a0 If a person gives taxable gifts during his or her lifetime, that directly impacts the amount of his or her lifetime exclusion.\u00a0 Keep in mind, it is the value of that lifetime exclusion that dictates whether a person owed the estate tax or not.\u00a0 This is a connection that may not seem obvious, but could have major unintended consequences.\u00a0 For example, say that Pat has an estate worth $10 million.\u00a0 He does not worry about the estate tax, because he is below the $11.7 million lifetime exemption.\u00a0 However, if Pat gifted land worth $2,015,000, he could have an estate tax problem.\u00a0 This is because Pat made a taxable gift that was $2 million over the annual exclusion.\u00a0 Thus, his lifetime exemption will be reduced by that $2 million, leaving him with $9.7 million.\u00a0 Because his estate is worth more than the lifetime exemption, he will owe estate tax.<\/p>\n

Where can I find additional information? <\/b> For additional information on the estate tax, check out this podcast episode<\/a> I did with Kitt Tovar from the Iowa State Center for Agriculture Law and Taxation.\u00a0 \u00a0Additionally, the Internal Revenue Service actually has some useful explanations on their website<\/a>, including overviews and Frequently Asked Questions.<\/p>\n","protected":false},"excerpt":{"rendered":"

Today, we will continue our three-part Talking Taxes series with a discussion of the federal gift tax.\u00a0 If you missed our first post discussing the estate tax, click here. As I did last week, I want to offer two disclaimers.\u00a0 The first is that I am not a CPA or an accountant.\u00a0 I\u2019m here to offer just basic information, but highly recommend that you consult with your attorney and tax professional for further advice or clarification.\u00a0 Second, there has been a lot of talk from Washington, DC, about… Read More →<\/a><\/span><\/p>\n","protected":false},"author":2443,"featured_media":10039,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[17,35],"tags":[],"class_list":["post-10038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estate-planning","category-tax-issues"],"acf":[],"yoast_head":"\nTalking Taxes: Gift Tax - Texas Agriculture Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/agrilife.org\/texasaglaw\/2021\/05\/24\/talking-taxes-gift-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Talking Taxes: Gift Tax - Texas Agriculture Law\" \/>\n<meta property=\"og:description\" content=\"Today, we will continue our three-part Talking Taxes series with a discussion of the federal gift tax.\u00a0 If you missed our first post discussing the estate tax, click here. 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