Irs Annual Gift Limit 2024 For Non-Citizens. The irs has announced that the 2024 annual gift tax exclusion is increasing due to inflation. A gift to a noncitizen spouse does not qualify for the unlimited marital deduction, and may be subject to federal gift tax.
If you are a u.s. For nonresidents not citizens of the u.s., transfers subject to gift tax include real and tangible personal property that is situated in the u.s.