The amount of the inheritance exceeds the statutory annual limit for gift tax exemption.
Criminal Defense Attorney
The annual limit is irrellevant. You can give as much as you want to your spouse without incurring gift tax.
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.