Tax Facts

9110 / What are the gift tax implications when a couple legally marries?

Legally married couples are permitted to pool their $19,000 (in 2025) annual gift tax exclusion so that each couple is able to make annual tax-free gifts of up to $38,000 per donee.1 If a gift is treated as a split gift for gift tax purposes, it will also be treated as a split gift for generation skipping transfer (GST) tax purposes.2

1. IRC § 2513; Treas. Reg. § 25.2513-1.

2. IRC § 2652(a)(2).

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