Tax for gift to future wife?

[pylot]

I need to make a gift above the $13000 limit to my future wife (we plan on getting married in September), and I wonder if it will be exempt from tax or not? Does it matter if we're married when we file, or when the gift is made? TIA!

BTW - in case it matters, she is a US citizen, while I am not (however, I've lived in the US for the past 12 years on F1 visa, so I'm a resident for tax purposes)

 

[tranquility]

It matters. The exemption for gifts to your WIFE only are exempted if the person you give the gift to is your WIFE. Not your putative wife, not your wife to be, not the person who may be your wife someday, not the one you want to be your wife someday, but your wife. (Purists, please substitute spouse for wife.)