A Simplified Guide to Gift Taxes for Families

A Simplified Guide to Gift Taxes for Families

Gift-giving is a heartfelt expression of love and appreciation. While it's a beautiful gesture, the tax aspects are often misunderstood. This guide simplifies the complexities of gift taxation, while highlighting the relevance of key forms to file for larger gifts.


Gifts Received: Tax Implications for Recipients

A question I hear a lot from my clients – I just received a large gift, what taxes do I need to pay?

The answer is almost always none.

Recipients usually don't pay tax on gifts. Gifts over $17,000 may require the giver to file Form 709 for IRS reporting, but this doesn't necessarily mean paying a gift tax.

A relevant example for this is family assisting with a wedding or a home. Each individual can give up to $17,000 per recipient (A married couple can give up to $34,000) without anyone having to pay taxes or anything needing to be reported.

This can be done each year up to the exclusion limit – making it a great way for wealthy families to pass assets to their family members and out of their estate each year.? I’ve seen a grandmother gift her 5 grandchildren up to the exclusion limit during the holidays. Talk about a gift!

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Gifts Given: Annual and Lifetime Exemptions

Generally, you won't worry about gift taxes due to the significant exemptions mentioned above. Gifts above these amount count towards a lifetime exemption of $12,920,000 beyond which gift taxes apply. Remember, these figures can change, so staying informed is important.

· For the financial planning nerds like me: The gift tax exclusion for 2024 is $18,000 while the exemption is $13,610,000.

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Forms 706 and 709: Tracking Gift Taxes

Form 706 deals with estate taxes after death. Form 709 tracks gifts exceeding annual limits, ensuring compliance with lifetime exemption limits. Proper documentation is key to managing potential tax obligations. If you are giving a large gift and have questions, please reach out to us.

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Conclusion

Grasping gift tax rules is vital for sound financial planning, avoiding surprises in tax liabilities. While most people are exempt from these taxes, rules change, so continuous learning and professional advice are recommended.


If you have anyone questions or find yourself in a situation where you are unsure about the gifting rules reach out to us at [email protected]

Finally, we are always looking for topics to best serve you with our newsletters. If there is something you would like to learn more about send us an email and we will include it within our 2024 schedule!

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Gerber Kawasaki Wealth & Investment Management is an investment advisor located in California. Gerber Kawasaki Wealth & Investment Management is registered with the Securities and Exchange Commission (SEC). Registration of an investment advisor does not imply any specific level of skill or training and does not constitute an endorsement of the firm by the Commission. Gerber Kawasaki only transacts business in states in which it is properly registered or is excluded or exempted from registration. A copy of Gerber Kawasaki Wealth & Investment Management 's current written disclosure brochure filed with the SEC which discusses, among other things, Gerber Kawasaki Wealth & Investment Management's business practices, services and fees, is available through the SEC's website at: https://www.adviserinfo.sec.gov .

Steven Evensen is a Financial Advisor of Santa Monica, California-based Gerber Kawasaki Inc., an SEC-registered investment firm with approximately ~$2.3B billion in assets under management as of 09/30/23. The opinions voiced in this material are for general information only and are not intended to provide specific advice or recommendations for any individual. To determine which course of action may be appropriate for you, consult your financial advisor. No strategy assures success or protects against loss. Readers shouldn't buy any investment without doing their research to determine if the investments are suitable for their situation. “All investments involve risk and one should consult a financial advisor before making any investments. Past performance is not indicative of future results."

Sources:

Frequently asked questions on gift taxes

https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes

Estate tax limits

https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax

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