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 CT 709, Connecticut Gift Tax Booklet  CT Gov 2000

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foreign so in this video I'm going to walk through the gift tax rules and I'm going to give one example of like a planning opportunity there's just going to be three slides no tax returns you know examples because there's really none I'll show you the tax form if you kind of go over the exclusion amount so let's get right into it um so the annual gift exclusion is sixteen thousand dollars for the 2022 tax year so from January 1st 2022 through December 31st 2022 if you a single person gifted like one of your friends sixteen thousand dollars they don't have to pay tax on it you don't have to report it to the IRS now if you're married you and your spouse you can gift thirty two thousand dollars to someone they don't have to pay tax on it you don't have to report to the IRS that's kind of the the very basics of this gift tax rule um now everyone is has like a lifetime annual exclusion and for 20

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