There is a common misconception that there is a limit. There is no dollar limit on the amount that one person is allowed to give to another. Gift tax rules do not prohibit a donor from making gifts in excess of the annual exclusion ($15,000 for 2018). However, if more than the annual exclusion is given to any one recipient, there is a form that must be sent into the government. We can assist with filing that form, and in general, there is no gift tax to be paid.