US annual gift exclusion to a spouse who is not a US citizen
194,000 USD
- In force or effective
- tax year 2026
- Official sources
-
- IRS: Rev. Proc. 2025-32, 2026 inflation adjustments We read this page on .
- IRS newsroom: summary of Rev. Proc. 2025-32 We read this page on .
Official wording
the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to $194,000 for calendar year 2026
Wording recorded from the source page. Accents and punctuation may be simplified. Source: IRS newsroom: summary of Rev. Proc. 2025-32.
France Navigator, by EasyFranceNow, applies this figure to your own situation in its Dual-Tax Calendar, Sell or Rent Your US Home, Estate and Inheritance and Tax Burden: France vs US.
How to cite
EasyFranceNow, "US annual gift exclusion to a spouse who is not a US citizen", https://easyfrancenow.com/facts/us-noncit-gift. Official source: IRS: Rev. Proc. 2025-32, 2026 inflation adjustments, read on 29 October 2026.
Licence: CC BY 4.0. Credit EasyFranceNow and link to this page. The quoted official wording and the official pages stay under their publishers' own terms. Information, not legal advice. Check the official source before you act.
More in US and UK tax rules for people leaving
- UK temporary non-residence period5 years
- US foreign earned income exclusion132,900 USD
- US standard deduction for single filers16,100 USD
- US standard deduction for married filing jointly32,200 USD
- US federal estate tax basic exclusion amount15,000,000 USD
- US net investment income tax (NIIT) rate3.8 percent
- US FBAR filing threshold (foreign bank accounts)10,000 USD
- US home sale gain exclusion (Section 121) for single filers250,000 USD
- US home sale gain exclusion (Section 121) for married filing jointly500,000 USD
All official figures, by topic.