Gifts to a Non-Citizen Spouse: $194,000 for 2026

October 17, 2026 · Informational · Not tax or legal advice

General information, not tax, legal or financial advice. We are not the IRS. Check IRS.gov or a qualified tax professional. Sources read on October 17, 2026. The 2026 Form 709 instructions were still a draft ("DRAFT", dated September 2, 2026) when read, so anything taken from them is expected and must be rechecked against the final version. Examples use made-up numbers. This page contains no affiliate links.

Short answer: for 2026, the first $194,000 of gifts of present interests to a spouse who is not a U.S. citizen is not included in taxable gifts (Rev. Proc. 2025-32, section 4.42(2)). The $190,000 figure was the 2025 amount. The 2026 Form 709 instructions are still a draft, so check the final version for the rest of the wording.

Do I have to file?

You do not have to file a gift tax return to report gifts to a non-citizen spouse unless the total present-interest gifts you made to your spouse during the year exceed $194,000 or you made any gift of a future interest to your spouse (draft instructions). If the gifts exceed $194,000, you must report all of the gifts even though some may be excluded.

The condition

The increase applies only if the additional $175,000 above the $19,000 annual exclusion would otherwise qualify for the gift tax marital deduction (if the spouse were a citizen). Gifts of future interests are never covered by the exclusion.

How this differs from the ordinary rule

• Gifts to a spouse who is a U.S. citizen generally do not need to be entered on Schedule A (except for terminable interests and similar items), per the draft.
• For a non-citizen spouse, the special amount is $194,000 for 2026 for qualifying present-interest gifts, instead of the $19,000 per-recipient exclusion.
• Gift splitting is not available if either spouse is a nonresident who is not a U.S. citizen at the time of the gift.

Related

Annual exclusion, gift splitting.

Example (made-up numbers)

A U.S. citizen gives a non-citizen spouse $150,000 in cash in 2026, the only gift to the spouse and a present interest that would qualify for the marital deduction. That is below $194,000, so no return is required for that gift alone (confirm any other filing triggers).

FAQ

Is the amount $190,000? That was 2025; for 2026 it is $194,000.

Does the draft status matter? Rev. Proc. 2025-32 gives the $194,000 figure; only the final instruction wording remains to be rechecked.

What we could not verify

• The final wording of the 2026 Form 709 instructions (the draft was read).
• The full section for nonresidents who are not citizens and Form 709-NA (not read in detail).
• Community property and state-law effects (not researched).

Sources (official)

• IRS, Instructions for Form 709 (2026), draft (dated Sep 2, 2026) — irs.gov/pub/irs-dft/i709--dft.pdf (read October 17, 2026; recheck the final version)
• IRS, Rev. Proc. 2025-32 (section 4.42(2)) — irs.gov/pub/irs-drop/rp-25-32.pdf (read October 17, 2026)