[edmundsauto]

Can you add some clarity? If I can give $17k/per person/per year, or would be 650 person years before it kicks in?

Is the $11m limit based on the disburser? So I could give $17k per person year, but if I did that to 650 people, I would be taxed after that year?

Generally, I think it’s people in between who need the advice. Someone who gives away $11M should have an advisor; if i give $17k to each of my kids per year, it’s in the grey area and I might not have great legal advice.

[staticman2]

11m total is based on gifter, while 17k per year is based on recipient.

If you give more than 17k per year to a kid but will never give away 11m you just need to disclose it on a tax form, you don't need to pay a gift tax. (State taxes can have their own rules)