Annual gift exclusions for 2017 Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return remain at $14,000 to each donee during the calendar year.  The annual exclusion for gifts made to spouses who are not U.S. citizens has increased to $149,000 (previously $148,000 in 2016).  If you are a citizen or a resident of the United States you must file a gift tax return if gifts were made above the annual exclusion amount.  Every donor is allowed an Estate and Gift, and Generation-Skipping Transfer Tax lifetime exemption of $5,490,000, increased from $5,450,000 in 2016.