Keep each gift within the annual exclusion limit
Split gifts with your spouse if eligible
Make direct payments for someone’s tuition to the school
Make direct payments for someone’s medical expenses to the provider
Use the lifetime gift and estate tax exemption when needed
Give gifts to a spouse if the marital deduction applies
Give to qualified charities instead of individuals
Spread larger gifts across multiple tax years
Keep accurate records of all gifts and recipients
File required gift tax returns when necessary
Consult a tax professional for large or complex gifts