Gift a Vehicle — State-by-State Guide
Gifting a vehicle to a family member is straightforward — but each state has specific forms, qualifying relationships, and rules for claiming the sales tax exemption. Find your state guide below.
All 50
States with gift tax exemption
For qualifying family members
$18,000
Federal gift tax exclusion (2024)
Per recipient annually
$10–$75
Typical title transfer fee
Varies by state
1–4 weeks
Title processing time
After DMV submission
How to Gift a Vehicle (6 Steps)
1
Confirm qualifying relationship
Most states limit gift tax exemptions to immediate family. Verify your state's definition before proceeding.
2
Obtain a lien release
If the vehicle has a loan, get a lien release from the lender before transferring title.
3
Complete the title assignment
Sign the back of the title as seller. Some states require notarization. The recipient signs as buyer.
4
Fill out the gift affidavit or form
Most states require a state-specific gift form or affidavit to claim the sales tax exemption.
5
Complete odometer disclosure
Federal law requires odometer disclosure for vehicles under 10 years old and under 16,000 lbs.
6
Submit to DMV
The recipient submits the signed title, gift form, and fees to their county DMV or title office.
Federal Gift Tax — What You Need to Know
The federal gift tax annual exclusion is $18,000 per recipient for 2024. Vehicles valued under this threshold do not require a federal gift tax return. For vehicles over this value, the donor may need to file IRS Form 709 — but typically owes no tax unless lifetime gifts exceed the $13.61M lifetime exemption. Consult a tax professional for vehicles with significant value.
State Comparison — Key Gift Vehicle Rules
| State | Required Form | Tax | Qualifying | Smog | Fee |
|---|---|---|---|---|---|
| Texas | Form 14-317 (both notarized) | $10 flat gift tax | Immediate family | No | ~$33 |
| California | REG 256 (Affidavit of Use) | Exempt | Immediate family | Required | $21 |
| Florida | Written gift letter or affidavit | Exempt | Includes in-laws | No | $75.25 |
| New York | MV-912 (both sign) | Exempt | Spouse, parent, child, sibling | Required | $50 |
| Ohio | BMV 3770 + notarized BMV 3774 | Exempt | Includes aunts/uncles | No | $15 |
Gift Vehicle Guides by State
All 50 States
AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingPuerto Rico