The IRS has announced that the annual exclusion for present interest gifts will remain at $13,000 per donee in 2011. The exclusion is inflation adjusted but since there has not been any inflation, there is no adjustment. You can give an unlimited amount of gifts to your spouse who is a United States citizen and not incur any gift tax liability. However, if your spouse in not a United States citizen, you can only give a fixed amount of gifts each year without incurring a gift tax. In 2011, the amount is $136,000, which is $2,000 more than in 2010.