Meghan gives May (not Meghan’s spouse) a gift of $34,000 (plus 4905)  in 2021.  Meghan is married and has one child.  May is married, but does not have any children.  Is this gift taxable and why?  If so, to whom is it taxable and what amount is taxed?  If there is a tax, how can the tax be avoided in this circumstance?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Meghan gives May (not Meghan’s spouse) a gift of $34,000 (plus 4905)  in 2021.  Meghan is married and has one child.  May is married, but does not have any children.  Is this gift taxable and why?  If so, to whom is it taxable and what amount is taxed?  If there is a tax, how can the tax be avoided in this circumstance?

Expert Solution
Step 1
  • If Meghan files a joint return with her spouse, then the total exemption allowed is $30,000 ($15,000 For each).
  • So, since it is in excess of $30,000, the Gift is taxable.
  • It is taxable in the hands of Meghan. Meghan has to show in her return.
  • Amount of Gift tax=18% * (8,905) = $1,602.90.
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