Estate And Gift Tax Exemption 2025. Spouses can elect to “split” gifts, which doubles the annual amount a married couple can give away in any year. For those that already have a gifting strategy or plan significant gifts in 2025—such as contributing to tuition or a down payment for a family member—this increase can help with certain tax strategies.
The tcja provisions related to the estate tax exemption is set to sunset on december 31, 2025 — causing the exemption limits to revert to approximately $7 million (individuals) and $14 million (married couples). Maximizing benefits of the higher exemption before 2025
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