Annual exclusion per donee for year of gift

Year of gift Annual exclusion per donee 2011 through 2012 $13,000 2013 through 2017 $14,000 2018 through 2021 $15,000 2022 $16,000 2023 $17,000 2024 $18,000 2025 $19,000 2026 $19,000

For basic exclusion amounts, see the table above, in Form 706 changes .