What if I do not know my earlier gifts this year?

AI reviewed

Save the record as incomplete and add earlier gifts when you find them. One donor's gifts to the same recipient during the year are added together for the annual exclusion, so earlier gifts to that person must be known to tell how much of the $19,000 exclusion remains. (A single gift over $19,000 is already above it on its own.) Qualifying tuition and medical expenses paid directly to the educational institution or medical provider are excluded separately. If earlier gifts can't be reconstructed, or it's unclear whether an expense qualifies, have a qualified tax professional review it before relying on the annual-exclusion figure.