Maximum Tax Gift 2013 Direct

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

: 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 Maximum Tax Gift 2013

: The exclusion for gifts to a non-citizen spouse was $143,000 . For the , the IRS set the maximum

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. 000 per recipient.