If gifts exceed the annual limit, they are applied to the lifetime exemption ($15 million per individual as of 2026), meaning no taxes are owed until that high threshold is crossed.
Just saying, use a CPA a few bucks, It is deducted from the 15 million per individual "per individual", just file a form 709 report. So it is 15 million, pay a CPA the basis is when you do it.
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