No, but there is gift tax at the federal level for gifts in excess of $11,400,000 per person (in 2019). This does not include the annual gift tax exclusion amount which is increased to $15,000 per year. Gifting during life is an EXCELLENT way to reduce the state estate tax exposure of your probate (or trust) estate. Few people today need worry about federal estate taxes in the District, Maryland or Virginia. The District’s estate tax exemption has also increased the D.C. estate tax exemption to $5,681,760 for 2019.