The amount of the inheritance exceeds the statutory annual limit for gift tax exemption.
Mr. Wagner is exactly correct
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It is correct that the law provides that if your spouse is a U.S. citizen, then you can give any amount to your spouse without incurring any federal gift tax as long as the gift is of a present interest due to the unlimited marital deduction. However, it should be noted that if the receiving spouse isn't a U.S. citizen, then there is an annual exclusion limit for gifts of a present interest made to the noncitizen spouse.
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