Is a $10,000 inheritance to a grandchild subject to Generation Skipping Tax (No other gifts given to that grandchild) ?

[fitzgerald21209]

Total of $60,000 given to grandchildren.  Total estate less than $700,000.

[Coleen3 · Accepted solution]

No. 

The Annual GST Exclusion

The IRC also provides for an annual exclusion, just as it does for gift taxes. You can give away up to $15,000 per person per year as of 2018 without incurring the GST. Married couples can double this amount because they're each entitled to give $15,000.

https://www.thebalance.com/exemption-from-generation-skipping-transfer-taxes-3505526