Gift tax us citizen to nonresident alien spouse

A quick q and a with ChatGPT. it was about gift  tax us citizen to nonresident alien spouse
Question
How much gift tax do I owe if I give my non citizen no  resident spouse 400000 dollars for Gift?

ChatGPT
As an AI language model, I cannot provide real-time or personalized tax advice, and tax laws can be complex and subject to change. To get accurate information about the gift tax owed when giving your non-citizen, non-resident spouse $400,000 as a gift, you should consult with a qualified tax professional or an attorney.

However, as of my last update in September 2021, I can provide some general information about the gift tax in the United States. The gift tax is governed by federal tax laws and is applicable when you give a substantial amount of money or property to someone else as a gift.

For gifts given to a non-citizen spouse, the annual gift tax exclusion was $159,000 in 2021. This means that you could give up to $159,000 to your non-citizen spouse in a calendar year without incurring any gift tax or needing to file a gift tax return.

If you give more than the annual exclusion amount to your non-citizen spouse, you would need to file IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. The excess gift amount would be applied to your lifetime gift and estate tax exemption, which was $11.7 million in 2021. Any gift amounts exceeding the exemption would reduce your remaining lifetime exemption.