Jinn and Liin  are married and live in a common law state. They want to make gifts to their four children in 2021. What is the maximum amount of the annual exclusion they will be allowed for these gifts? a.$30,000. b.$120,000. c.$60,000. d.$15,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Jinn and Liin  are married and live in a common law state. They want to make gifts to their four children in 2021. What is the maximum amount of the annual exclusion they will be allowed for these gifts?
a.$30,000.
b.$120,000.
c.$60,000.
d.$15,000.
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Jinn and Liin  are married and live in a common law state. They want to make gifts to their four children in 2021. What is the maximum amount of the annual exclusion they will be allowed for these gifts?

Correct answer is option c . $60,000

The gift made to the children is allowed for annual exclusion.

The exclusion that applies from year 2018 till year 2021 is $15000 gif made to each children

Jinn and Linn wants to make gifts to their four children in 2021

The exclusion applicable for 2021 is $15000 per children

Hence maximum amount of annual exclusion they will be allowed for these gifts

=$15000 * 4

=$60,000

 

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