An annual exclusion is allowed for lifetime gifts to noncitizen spouses.  The annual exclusion for gifts made in 2014 to noncitizen spouses is $145,000.  The gift tax annual exclusion for noncitizen spouses has increased over time as shown below. For more information, contact our estate planning attorneys or visit the estate planning resources page.


Year of Gift                             Exclusion Amount

2014                                       $145,000

2013                                       $143,000

2012                                       $139,000

2011                                       $136,000

2010                                       $134,000

2009                                       $133,000

2008                                       $128,000


Davenport, Evans, Hurwitz & Smith, LLP, located in Sioux Falls, South Dakota, is one of the State’s largest law firms. The firm’s attorneys provide business and litigation counsel to individuals and corporate clients in a variety of practice areas. For more information about Davenport Evans, visit