The federal gift tax exclusion for 2019 will remain at $15,000, the same amount as 2018. For a spouse who is not a U.S. citizen, the first $155,000 of gifts made during the year will be excludable.
For example, Grace is 67 years old and her husband, Wyatt, is 69 years old. They are both U.S. citizens. They want to give their daughter, Caroline, $30,000 to help her buy a new house. Grace can give Caroline $15,000, and Wyatt can also give her $15,000 without exceeding the gift tax exclusion for the year.