If I want to gift stocks to my wife, how much of it is tax exempt from gift tax? We both are non citizens but are working here since many years.

[parashar_dave]

I have read that there is no gift tax for stock transfer between spouses in case if both the spouses are US citizens but I am unclear about the rule for US residents who are neither Green card holders or US citizens

[Bsch4477]

File form 709. 

https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-tax...

[Mike9241]

If you are a nonresident not a citizen of the United States who made a gift subject to U.S. gift tax, you must file a gift tax return (Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return) when any of the following apply:

• You gave any gifts of future interests.

• Your gifts of present interests to any donee other than your spouse total more than $16,000 (for 2022).

• Your outright gifts to your spouse who is not a U.S. citizen total more than $164,000 (for 2022).

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. See IRC § 2523(i).