The amount of property an individual may gift to another person each calendar year without incurring a gift tax and without IRS reporting requirements. For 2010, an individual can gift $13,000 to each person, per year. Married couples can combine their annual exclusion amounts and gift $26,000 to each person, per year. Gifts made to a spouse who is a U.S. citizen are exempt from gift taxes, and tuition and medical care expenses paid directly to the provider are not treated as gifts for gift tax purposes.