âNegative reinforcement is when a certain stimulus/item is removed after a particular behavior is exhibited. The likelihood of the particular behavior occurring again in the future is increased because of removing/avoiding the negative stimuli. Negative reinforcement should not be thought of as a punishment procedure.
In addition to the annual exclusion, you're allowed to give away a certain amount during your lifetime without actually having to pay any gift taxes. As of the time of publication, you can give away $5,430,000 before you start owing gift taxes. For example, say you haven't made any taxable gifts in the past.
Rating Newest Oldest. Best Answer: As of 2009, an individual can gift $13,000 to another individual annually without filing for gift tax. If one of the individuals is married, the gift can be up to $26,000 and it is presumed to split 50-50 (hence, no need to write 2 checks). If both the donor and donee are married, the donor can gift up to $52,000 but at that point, it would be better to split into two checks, one from each donor spouse. Beyond the $13,000 annual exclusion, every donor has a $1,000,000 lifetime gift exclusion; however, that exclusion is also used for estate tax.