Free educational tool · Trusts & Estates

Lifetime Gift Planning Engine

Identify Form 709, valuation, gift-splitting, basis, and estate-plan coordination issues.

Tax year 2026 · Last reviewed 2026-07-28 · Inputs stay in your browser

Trusts & Estates · Educational Decision Engine

Lifetime Gift Planning Engine

Estimate how entered gifts compare with the 2026 annual exclusion and remaining federal basic exclusion amount. A reportable gift is not automatically a gift-tax bill.

Recipients receiving present-interest giftsAnnual exclusions generally apply per donor, per recipient, with present-interest requirements.

Gift amount per recipientUse fair market value, not donor basis.

Spouses may elect gift splitting and both consentGift splitting generally requires Form 709 and eligibility review.

Prior taxable gifts using basic exclusionUse the cumulative amount from prior gift-tax returns, not total annual-exclusion gifts.

Gift includes real estate, business interests, securities with restrictions, or other noncash propertyQualified appraisal and adequate-disclosure rules may apply.Recipient cannot presently use, possess, or enjoy the giftFuture-interest gifts may not qualify for annual exclusion.Gift is made to a trustWithdrawal rights, notices, trust terms, GST, and beneficiary status matter.Donor, recipient, spouse, trust, or property has a foreign connectionCitizenship, domicile, situs, and information reporting can change the result.Payment may be made directly to a school or medical providerQualifying direct payments may use separate exclusions.

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Lifetime Gift Planning Engine

Lifetime Gift Planning Engine

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Use this result to prepare for professional review—not to take a filing or transaction position.