Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Use Form 709 to report:
- transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes, and
- allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.
Other Items You May Find Useful:
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Publication 950, Introduction to Estate and Gift Taxes
Comments on Form 709
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