in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax. Non-resident alien donors are allowed the same annual gift tax exclusion as other taxpayers ($14,000 per year for 2013 through 2016). Non-resident alien donors do not have a lifetime unified credit. Non-resident alien donors are subject to the same rate schedule for gift taxes. U.S. citizens and residents must report gifts from a non-resident alien that are in excess of $100,000 on Form 3520. Noncitizen spouse According to 26 USC section 2523(i), gifts to a non-U.S.-citizen spouse are not generally exempt from gift tax. Instead, they are exempt only up to a specified amount foreseen by 26 USC section 2503 (b) (that is, up to $159,000 for 2021 ). U.S. Federal gift tax contrasted with U.S. Federal income tax treatment of gifts Pursuant to 26 USC 102(c), the receipt of a gift, bequest, devise, or inheritance is not included in gross income. Thus, a taxpayer does not include the value of the gift when filing an income tax return. Although many items might appear to be gift, courts have held the most critical factor is the transferor's intent. The transferor must demonstrate a "detached and disinterested generosity" when giving the gift to exclude the value of the gift from the taxpayer's gross income. The courts have defined "gift" as proceeds from a "detached and disinterested generosity." "Gifts" received from employers that benefit employees are not excluded from taxation. clearly states employers cannot exclude as a gift anything transferred to an employee that benefits the employee. Consequently, an employer cannot "gift" an employee's salary to avoid taxation. Gifts from certain parties will always be taxed for U.S. Federal income tax purposes. Under Internal Revenue Code section 102(c), gifts transferred by or for an employer to, or for the benefit of, an employee cannot be excluded from the gross income of the employee for Federal income tax purposes. While there are some statutory exemptions under this rule for de minimis fringe amounts, and for achievement awards, the general rule is the employee must report a "gift" from the employer as income for Federal income tax purposes. The foundation for the preceding rule is the presumption that employers do not give employees items of value out of "detached and disinterested generosity" due to