PolicyEngine / PolicyEngine/policyengine-us

Gift Tax

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Description

People who give over $16k/year may have to file a gift tax return ([form 709](https://www.irs.gov/pub/irs-pdf/f709.pdf)).

https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes

Low priority as this is complicated and only raises [$1 billion per year](https://www.cbo.gov/publication/57129).

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