2024 Gift Tax Exclusion Married Jointly. The alternative minimum tax exemption amount for tax year 2024 is $85,700 and begins to phase out at $609,350 ($133,300 for married couples filing jointly for whom the. The gift tax annual exclusion amount is set to increase from $17,000 per person in 2023 to $18,000 per person in 2024.
Married filing jointly rates example. The annual exclusion from gift tax (i.e.
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