Taxpayers can make annual exclusion gifts of $13,000 each year per recipient, without incurring a gift tax and without using up a portion of their unified credit. This amount was originally at $10,000, and is now indexed for inflation. After spending a few years at $13,000 it is projected to move to $14,000.
This move up is not yet official. Research Institute of America (RIA), a publishing house that serves tax professionals, has crunched the numbers and has made the determination that the increase will take place next year, based on their inflation computations.
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