Дарение серебра детям в 2026 году: что нужно знать о лимите дарения IRS в 19 000 $ 1080p

The $19,000 annual gift tax exclusion is real — but it's only part of the story, and for silver it may be the least important part. Your child inherits your old cost basis with a gift (not a step-up), and Medicaid counts every dollar of it in a five-year look-back regardless of what the IRS says. Here's the full picture before you hand over a single coin. In 2026 you can give $19,000 per person with no gift tax return and no tax. Above that, you file Form 709 and subtract the excess from your $15 million lifetime exclusion — which the One Big Beautiful Bill made permanent. Almost nobody will ever owe federal gift tax. But the $19,000 number doesn't tell you the two things that actually cost families money: your child takes your old cost basis on gifted silver (not the stepped-up value they'd get by inheriting it), and Medicaid's five-year look-back counts gifts of any size, including those under $19,000. This video covers the real rule, gift splitting for couples, how the IRS values silver, the carryover basis vs. step-up comparison, the dual-basis trap for underwater silver, the Medicaid look-back, and smarter alternatives like direct tuition payments and 529 plans. Chapters: 00:00 The kitchen-table conversation 01:30 Three things off your shoulders 03:00 The $19,000 rule, exactly — and gift splitting 06:00 How the IRS values a gift of silver 08:00 The basis trap: what your child actually inherits 11:00 Gifting silver that's underwater — the loss that disappears 13:00 The Medicaid trap: $19,000 does not protect you 15:30 Better ways to help your family 18:00 The one number: $15 million 19:00 Your checklist This video is for general educational purposes only, not tax, legal, or elder law advice. Gift tax rules, basis rules, and Medicaid look-back rules vary by situation and state. Always consult a licensed tax professional or elder law attorney for your specific situation. #silver #gifttax #IRS #seniors #estateplanning #Medicaid #preciousmetals