Compare one donor's present-interest gifts to one donee in one calendar year against an entered exclusion—without estimating tax or lifetime credit use.
A quick decision brief for this specific tool
One donor’s current and earlier present-interest gifts to the same donee in the same calendar year plus a verified annual-exclusion amount
Same-donee present-interest total, exclusion applied in the screen, and amount above the entered annual exclusion
Narrow annual-exclusion comparison; the tool adds entered eligible present-interest gifts and subtracts no more than the entered exclusion
Choose your path
Compare one donor’s present-interest gifts to one donee in one calendar year with an entered annual exclusion without deciding Form 709 filing, taxable gifts, credit use, or tax due.
Aggregate the current and earlier eligible gifts to the same donee.
Confirm present-interest treatment externally, enter both same-donee amounts and the current exclusion, then inspect the excess.
Sees the annual-exclusion screening amount without interpreting it as tax due.
Avoid mixing qualifying direct payments with ordinary gifts.
Review the current Form 709 direct-payment rules before deciding what belongs in the present-interest input.
Does not subtract an exclusion or claim tax treatment from a payment the tool cannot classify.
Recognize that a simple same-donee comparison is insufficient.
Use the scope warning and current Form 709 instructions for future interests, elections, spouse status, valuation, and reporting.
Escalates the transaction instead of relying on the ordinary annual-exclusion screen.
Outputs and checklists are planning aids. Review the linked current authorities and the records, terms, instructions, and requirements that apply to your exact situation before a consequential decision.
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Aggregate only present-interest gifts from the same donor to the same donee in the same calendar year. Do not combine different donees or assume spouse gift splitting.
Same-Donee Total = Current Present-Interest Gift + Earlier Present-Interest Gifts This YearIRS guidance lists $19,000 for ordinary present-interest gifts in 2026, but future interests, noncitizen-spouse transfers, QTP elections, and other status or transaction rules need separate current review.
Screened Exclusion Applied = min(Same-Donee Total, Entered Annual Exclusion)An amount above the annual exclusion does not itself establish Form 709 filing, taxable gifts, unified-credit use, tax due, basis, adequate disclosure, or GST treatment.
Amount Above Exclusion = max(0, Same-Donee Total - Entered Annual Exclusion)Updated: August 2026
A donor has already established that both transfers are present-interest gifts to the same donee in 2026.
→ Same-donee total: $60,000; amount above entered exclusion: $41,000; filing and tax remain unresolved
Two eligible present-interest gifts to the same donee add exactly to the entered exclusion.
→ Amount above entered exclusion: $0; other Form 709 triggers and elections remain outside the screen
A trust interest, direct tuition or medical payment, QTP contribution, gift-splitting election, or noncitizen-spouse transfer cannot be safely classified by amount alone.
→ Do not use the ordinary present-interest screen until classification and current rule are established
This page performs one narrow annual-exclusion comparison for present-interest gifts from one donor to one donee in one calendar year. You must determine outside the calculator whether the transfer is a present interest and which current exclusion applies. The result is not a Form 709 filing decision, taxable-gift amount, unified-credit calculation, or gift-tax estimate.