Table of Contents

• Instructions for Form 709 - Introductory Material
  • Important Changes
  • Other Items To Note
  • Photographs of Missing Children
• General Instructions
  • Purpose of Form
    • How To Complete Form 709
  • Who Must File
    • Transfers Subject to the Gift Tax
    • Transfers Not Subject to the Gift Tax
    • Annual Exclusion
    • Nonresident Aliens
    • Transfers Subject to the Generation-Skipping Transfer Tax
    • Transfers Subject to an Estate Tax Inclusion Period
    • Section 2701 Elections
  • When To File
    • Extension of Time To File
  • Adequate Disclosure
  • Penalties
  • Joint Tenancy
  • Transfer of Certain Life Estates Received From Spouse
• Specific Instructions
  • Part 1—General Information
    • Lines 12–18. Split Gifts
    • Consent of Spouse
  • Schedule A—Computation of Taxable Gifts
    • Line A— Valuation Discounts
    • Line B—Qualified Tuition Programs
    • How To Complete Parts 1, 2, and 3
    • Gifts to Donees Other Than Your Spouse
    • Gifts to Your Spouse
  • Gifts Subject to Both Gift and GST Taxes
    • Definitions
    • Determining the Generation of a Donee
    • Charitable Remainder Trusts
    • Generation Assignment Where Intervening Parent Is Dead
    • Part 1—Gifts Subject Only to Gift Tax
    • Column D. Donor's Adjusted Basis of Gifts
    • Columns E and F. Date and Value of Gift
    • Supplemental Documents
    • Part 2—Direct Skips
    • Part 3—Indirect Skips (Gifts to trusts that are currently subject to gift tax and may later be subject to the GST tax.)
    • Part 4—Taxable Gift Reconciliation
    • Deductions
  • Schedule B—Gifts From Prior Periods
  • Schedule C—Computation of Generation-Skipping Transfer Tax
    • Part 1—Generation-Skipping Transfers
    • Part 2—GST Exemption Reconciliation
    • Part 3—Tax Computation
  • Part 2—Tax Computation (Page 1 of Form)
    • Line 7
    • Line 10
    • Line 13
    • Line 19
    • Signature
• Instructions for Form 709 - Notices
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice.