: The exclusion for gifts to a non-citizen spouse was $143,000 .
For the , the IRS set the maximum tax-free gift amounts under two primary categories: the annual exclusion and the lifetime exemption. 2013 Annual Gift Tax Exclusion Maximum Tax Gift 2013
The annual exclusion is the amount you could give to an individual recipient in a single year without having to file a gift tax return or use any of your lifetime exemption. : $14,000 per recipient. : The exclusion for gifts to a non-citizen
What's new — Estate and gift tax | Internal Revenue Service 000 . For the
: $28,000 per recipient (using "gift-splitting").
: Direct payments for tuition or medical expenses made to the institution/provider did not count toward the $14,000 limit. 2013 Lifetime Gift Tax Exemption