Publication 950, Introduction to Estate and Gift Taxes
This publication provides a general understanding of when federal estate and gift taxes apply and when they do not. It explains how much money or property you can give away or leave to your heirs before tax will be owed.
Other Items You May Find Useful:
Comment on Publication 950
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.