I want to transfer cash to my spouse in 2026, but my spouse is not a U.S. citizen. Is there still a limit even if we are married?
I am a nonresident donor and my spouse also is not a U.S. citizen. Family members keep assuming that spouse transfers are automatically unlimited because they are thinking about the normal marital deduction. But I am seeing references to a separate annual exclusion for gifts to a spouse who is not a U.S. citizen, which sounds very different.
I need a current-year answer because the transfer may happen in 2026 and the amount is large enough that even a modest change in the exclusion matters. If the special spouse exclusion increased for 2026, I want to build the transfer calendar around the correct figure.
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