2025 Estate Tax Exemption Amounts. Gifting more than $19,000 per recipient in 2025 requires filing a gift tax return. If an individual gives more than the annual exclusion amount, the excess counts toward their lifetime estate and gift tax exemption, which.

The exemption amount for people who pass away in 2025 is $13.99 million (up from. The internal revenue service recently announced that the federal estate and gift tax exemption amounts will be $13.99 million per individual for gifts.