United States Gift (and Generation-Skipping Transfer) Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 709 - Introductory Material
- General Instructions
- Specific Instructions
- Part 1—General Information
- Schedule A. Computation of Taxable Gifts
- Gifts Subject to Both Gift and GST Taxes
- Definitions
- Determining the Generation of a Donee
- Charitable Remainder Trusts
- Generation Assignment Where Intervening Parent Is Deceased
- Part 1—Gifts Subject Only to Gift Tax
- Split Gifts—Gifts Made by Spouse
- Supplemental Documents
- Part 2—Direct Skips
- Split Gifts—Gifts Made by Spouse
- Part 3—Indirect Skips
- Split Gifts—Gifts Made by Spouse
- Part 4—Taxable Gift Reconciliation
- Deductions
- Schedule B. Gifts From Prior Periods
- Schedule C. Portability of Deceased Spousal Unused Exclusion (DSUE) Amount
- Schedule D. Computation of GST Tax
- Part 2—Tax Computation (Page 1 of Form 709)
- Signature
- Instructions for Form 709 - Notices
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