You are each entitled to the annual exclusion amount on the gift. Together, you can give $22,000 to each donee (2002-2005) or $24,000 (2006-2008), $26,000 (2009-2012) and $28,000 on or after January 1, 2013 (including 2014, 2015, and 2016). Refer to Form 709 (PDF), 709 Instructions and Publication 559.
This can be difficult to stop, and it is highly recommended that such cats are spayed as part of the treatment. Early spaying In the United States, most cats are spayed between 5 and 8 months of age. Many animal shelters and veterinarians are starting to spay female animals at a younger age, even at 2 months. This early neutering does not affect the growth rate, and there are no appreciable differences in skeletal, physical, or behavioral development between those animals neutered early than those neutered at a more traditional age.
Deciding When to Spay or Neuter Your Kitten. 1  1. Wait until your kitten is several months old. There is some debate about when cats should be fixed. 2  2. Have a female kitten spayed before its first estrus. It is a myth that you should wait until a cat has its first estrus before getting it spayed. 3  3. Consult with your veterinarian.