Official sources

These are the public IRS pages and the named authorities behind the figures on this site. Read on October 17, 2026. No commercial service is linked.

This page does not list estate-planning software, document services, or preparers. It does not recommend a will, a trust, or any product. If a disclosed link is added later, the disclosure page will say so first. None are on the site now.

Pages with a link

• IRS e-file due-date table for gift tax. Calendar year 2026, period ending December 31, 2026, due April 15, 2027. Timely extension requests are granted six months to file. If the 15th falls on a weekend or legal holiday, the due date is the next business day.
• IRS frequently asked questions on gift taxes. Annual exclusion of $19,000 for 2026, the same dollar amount as 2025. Basic exclusion amount of $15,000,000 for gifts in calendar year 2026.
• IRS questions on gifts and inheritances. Used here for the point that a return can be required even when no tax is owed, including gifts above the annual exclusion to someone other than a spouse, gift splitting, and the non-citizen spouse threshold.
• 2026 Instructions for Form 709, draft. Marked not for filing. Check the final instructions. This draft is where the site read the basic credit of $5,945,800, the Form 4868 interaction, the bar on a joint gift-tax return, and the section 6651 and section 6662 notes. The $194,000 amount also appears there, and it is confirmed separately by the revenue procedure below.
• IRS.gov. The agency site. This project is not the IRS and is not affiliated with it.

Named without a separate link

These authorities are cited by name so this site does not invent a web address for them.

• Revenue Procedure 2025-32, section 4.42(2). Confirms $194,000 for 2026. The filing rule used with it: Form 709 is required if present-interest gifts to a spouse who is not a U.S. citizen exceed $194,000, or if any gift to that spouse is a future interest. Above $194,000, all gifts are reported.
• Reg. 25.6161-1. A written request, for undue hardship, can allow up to 6 months to pay, and interest continues. Form 8892 and Form 4868 do not extend time to pay.
• Internal Revenue Code section 2503(e). Tuition paid directly to the school is excluded. Books, housing, meals, and 529 contributions are outside that tuition exclusion. The medical exclusion applies to direct payments to the provider, not to amounts reimbursed by insurance.
• IRS, About Form 8892. An automatic 6-month extension to file, requested by the regular due date. The extended date computed from April 15, 2027 is expected October 15, 2027.
• Internal Revenue Code section 6651, for late filing and late payment unless there is reasonable cause. No rate is stated on this site. Section 6662, a 20 percent penalty for negligence or undervaluation, is noted from the draft instructions only.

What to read again

A re-check is planned for January 1, 2027: the final Form 709 instructions, and any 2027 exclusion the IRS has published by then. Until that publication, this site does not state a 2027 exclusion. April 15, 2027 remains a confirmed Thursday. October 15, 2027 remains an expected, computed filing date.

Gift splitting rules used in the checker: a return whatever the amount; consent is not possible after April 15 following the gift year; if nobody has filed, consent goes on the first return filed; consent is not possible after a notice of deficiency; only one spouse needs to file if gifts are $38,000 or less per donee for 2026, both spouses consent, only one spouse made gifts, all are present interests, and no other conditions apply.

The guides restate these points in longer form. The checker on the home page applies the filing tests and does not send what you type.