How to use this tool
Check the units, enter your values, and run the tool. Results follow the assumptions and method below.
Calculation method
Gift after annual exclusion (USD)
max(0,gift-19000)2026 federal gift tax (USD)
max(0,gift-19000-15000000)*0.4Remaining basic exclusion (USD)
max(0,15000000-max(0,gift-19000))