Jeffrey Johnson is a legal writer with a focus on personal injury. He has worked on personal injury and sovereign immunity litigation in addition to experience in family, estate, and criminal law. He earned a J.D. from the University of Baltimore and has worked in legal offices and non-profits in Maryland, Texas, and North Carolina. He has also earned an MFA in screenwriting from Chapman Univer...

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UPDATED: Nov 22, 2010

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Yes, transfers between spouses are 100% deductible for Gift Tax purposes. This is known as the “unlimited Gift Tax marital deduction”. However, the value of the gift, whether it was for a future or present interest, is included in the giver’s gross estate on death in order for the deduction to apply. If the gross estate does not include the transfers to the spouse, no marital deduction applies.

This gift exclusion only applies to gifts to a U.S. citizen spouse.