2024 Gift Tax Annual Exclusion. The annual amount that one may give to a spouse who is not a us citizen will. For married couples, the limit is $18,000 each, for a total of $36,000.

 — for 2024, the federal annual gift tax exclusion has increased to $18,000 per recipient, up from $17,000 in 2023, without triggering the need to file a gift tax return. Limit the annual exclusion to $10,000 per.