Tax Gift 2013 | Maximum

: Direct payments for tuition or medical expenses made to the institution/provider did not count toward the $14,000 limit. 2013 Lifetime Gift Tax Exemption

: $28,000 per recipient (using "gift-splitting"). Maximum Tax Gift 2013

The annual exclusion is the amount you could give to an individual recipient in a single year without having to file a gift tax return or use any of your lifetime exemption. : $14,000 per recipient. : Direct payments for tuition or medical expenses

For the , the IRS set the maximum tax-free gift amounts under two primary categories: the annual exclusion and the lifetime exemption. 2013 Annual Gift Tax Exclusion 000 per recipient. For the

: The exclusion for gifts to a non-citizen spouse was $143,000 .

What's new — Estate and gift tax | Internal Revenue Service