IRC §2513 · Form 709

Gift-Splitting Election (MFJ)

Married couple? Elect to split gifts and double the annual exclusion per recipient.

Total gift amount (one spouse giving)

Number of recipients (donees)

Giving spouse's lifetime exemption already used

Consenting spouse's lifetime exemption already used

2024 Gift Tax Picture

Without election · per recipient excl.

$18,000

With §2513 election · per recipient

$36,000

Taxable gift · NO election

Taxable gift · WITH election (combined)

Lifetime exemption used (no elect)

Lifetime exemption used (split, each)

Form 709 must be filed by the giving spouse. Consenting spouse signs Part I, line 18. Election is all-or-nothing for the year per §2513(a)(2).

Talk to a preparer about your gift plan

2024 figures: $18,000 annual exclusion (§2503(b)), $13.61M lifetime exemption (§2010). Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.