Per the IRS:
"If your spouse is not a U.S. citizen, the marital deduction for gifts is limited to an annual exclusion of $164,000 for 2022, $175,000 for 2023, and $185,000 for 2024. See IRC § 2523(i)."
See "What can be excluded from gifts?" in this IRS reference:
https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-tax...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
