What Could We Give Each Year Without Filing Anything?
They have heard that there is a yearly amount a person can give away without filling in a form, and they do not know what it is.
Picture a couple named Cornelius, 72, and Mavis, 70. They have three children and six grandchildren. They have heard that there is a yearly amount a person can give away without filling in a form, and they do not know what it is.
"Is it ten thousand?" Cornelius asked.
"I think it went up," Mavis said. "Let us look it up."
They found the page on gift taxes from the Internal Revenue Service, the United States tax agency. For 2026, the yearly gift exclusion is US$19,000 per person receiving. A person can give that amount to as many people as they like. A married couple, each giving from their own money, can give US$38,000 to each person together.
Mavis got out the pad. The number of people receiving is what matters, so she counted children and grandchildren. Here is her table, with the arithmetic shown.
| Children | Grandchildren | People receiving | One person gives | A married couple gives together |
|---|---|---|---|---|
| 1 | 0 | 1 | 1 x US$19,000 = US$19,000 | 1 x US$38,000 = US$38,000 |
| 2 | 0 | 2 | 2 x US$19,000 = US$38,000 | 2 x US$38,000 = US$76,000 |
| 3 | 0 | 3 | 3 x US$19,000 = US$57,000 | 3 x US$38,000 = US$114,000 |
| 2 | 3 | 5 | 5 x US$19,000 = US$95,000 | 5 x US$38,000 = US$190,000 |
| 3 | 6 | 9 | 9 x US$19,000 = US$171,000 | 9 x US$38,000 = US$342,000 |
| 4 | 8 | 12 | 12 x US$19,000 = US$228,000 | 12 x US$38,000 = US$456,000 |
Cornelius looked at the row for three children and six grandchildren. "US$171,000 from one of us. That is more than I thought."
"It is the most we could give without a form," Mavis said. "We do not have to give anywhere near it."
"No. But it is good to know the limit."
They also read what happens above the edge. A gift above the yearly amount to one person calls for a gift tax return. Filing the return does not mean tax is owed. For 2026 the lifetime exclusion is US$15,000,000 per person, and gifts above the yearly amount count against it. For many families, the return is paperwork.
Two more points came up. The US$38,000 figure assumes each of them gives US$19,000 from their own money. If one gives the whole amount and the two treat it as split, the IRS instructions describe a return for that. And a spouse who is not a United States citizen has a higher limit for gifts from a spouse, US$194,000 in 2026.
Mavis wrote at the bottom of the pad: "Ask the accountant."
You could…
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Count your own children and grandchildren and fill in the row that fits.
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Keep one page that lists each gift, the date and the person.
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Bring that page to an accountant or lawyer who works with Americans abroad.
What would you give first if there were no form? Share it here. Someone reading may be adding up their own row.
Figures are estimates for planning, based on public data. Sources: Internal Revenue Service, Frequently Asked Questions on Gift Taxes (2026 amounts); IRS 2026 inflation adjustments (non-citizen spouse).
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