easy · Certified Financial Planner Estate Planning

Arthur Keene wants to pay for his granddaughter’s law school tuition, which is 65,000 per year.

If Keene pays the university directly, what is the impact on his 2026 gift tax annual exclusion and lifetime basic exclusion?

  1. The payment is a qualified transfer and consumes neither exclusion.
  2. The granddaughter must report the $65,000 as taxable income on her own return.
  3. The payment is limited to $19,000, and the remainder is a taxable gift.
  4. Keene must use 46,000 of his lifetime exclusion after applying the19,000 annual limit.

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