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Correction to 2013 Instructions for Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return -- 31-DEC-2013

There is an error in the 2013 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, which was released on November 25, 2013.

On page 16, in column 1, under the section entitled "Part 2. DSUE Received from Other Predeceased Spouses", there was an error regarding the computation of column E of the Schedule C, Part 2 table.  The instructions incorrectly state, "In column E, enter the portion of the amount of DSUE shown in column E that was applied to prior lifetime gifts or transfers.”

The corrected instructions read "In column E, enter the portion of the amount of DSUE shown in column D that was applied to prior lifetime gifts or transfers."

The corrected version of the 2013 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, will be made available for download, and will appear in the published version released after the November 2013 release.

Page Last Reviewed or Updated: 31-Dec-2013