Irs Annual Gift Limit 2025 For Trusts. The irs recently announced increases in gift and estate tax exemptions for 2025. For 2025, irs has announced an increase in the gift tax exclusion.

Effective january 1, 2025, you will be able to make individual gifts of up to $19,000 in the. A single person gives her two children $19,000 each in 2025.