In Revenue Procedure 2023-34, the IRS announced that the exclusion to gifts to a spouse who is not a citizen of the United States will increase to $185,000 in 2024, up from $175,000 in 2023.
In the United States, a marital deduction is not allowed when the donor's spouse is not a citizen of the United States. Even though the unlimited marital deduction is disallowed, a specified amount of gifts to a spouse who is not a citizen can be excluded from the gift tax. This amount is adjusted annually for inflation. For 2024, the inflation-adjusted amount will be $185,000.