Section 6.119 Form 709

• Library: Estate Planning 2013 Forms

Form 709 is available at:

www.irs.gov/pub/irs-pdf/f709.pdf

United States Gift (and Generation-Skipping Transfer) Tax Return

Information about Form 700 and its separate instructions is at www.irs.gov/form 709.

(For gifts made during calendar year 2012)

See instructions.

1 Donor's first name and middle initial

2 Donor's last name

3 Donor's- social security number

4 Address (number, street, and apartment number)

5Legal residence (domicile)

6 City, state, and ZIP or postalcode

7 Citizenship (see instructions)

8 If the donor died during the year, check hare ► [ ]and enter date of death

9 If you extended the time to file this Form 709,check here [ ]

10 Enter the total number of donees listed on Schedule A. Count each person only once.

11a Have you (the donor) previously filed a Form 709 (or 709-A) for any other year? If "No," skip line 11b

b Has your address changed since you lastfiled Form 709 (or 709-A)?

12 Gifts by husband or wife to third parties. Do you consent to have the gifts (including generation-skipping transfers) made by you and by your spouse to third parties during the calendar year considered as made one-half by each of you? (see instructions.) (If the answer is "Yes." the following information must be furnished and your spouse must sign the consent shown below. If the answer is "No," skip lines 13-18.)

15 Were you married to one another during the entire calendar year? (see instructions)

16 If 15 is "No," check whether [ ] married [ ] divorced or [ ] widowed/deceased, and give date(see instructions)

17 Will a gift tax return for this year be filed by your spouse? (If "Yes." mail both returns in the same envelope.)

10 Consent of Spouse. Iconsent to have the gifts (and genera:ion-shipping transfers-) made by me and by my spouse to third parties during the calendar year considered as made one-half by each ofus. We Ere both aware of the joint and several liability for tax created by the execution of this consent.

Contenting spouse's signature

10 Have you applied a DSUE amount received from a predeceased spouse to a gift or gifts reported on this or a previous Form 709? If "Yes," complete Schedule C

1 Enter the amount from Schedule A, Part 4. line 11

2 Enter the amount from Schedule B, line 3

3 Total taxable gifts. Add lines 1 and 2

4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions)

5 Tax computed on amount on line 2 (see- Table for Computing Gift Tax in instructions).

6 Balance. Subtract line 5 from line 4

7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s), enter amount from Schedule C. line 5: otherwise, see instructions

8 Enter the applicable credit against tax allowable for all prior periods (from Sch. B. line 1. col. C)

9 Balance. Subtract line 8from line 7. Do not enter less than zero

10 Enter 20% (.20) of the amount allowed as a specific exemption for gifts made after September 8,1976, and before January 1.1977 (see instructions)

11 Balance. Subtract line 10 from lines. Do not enter less than zero

12 Applicable credit. Enter the smaller of line 6 or line 11

13 Credit for foreign gift taxes (see instructors)

14 Total credits. Add lines 12and 13

15 Balance. Subtract line 14 from line 6. Do not enter less than zero

16 Generation-skipping transfer taxes (from Schedule D. Part 3,col. H, Total)

17 Total tax Add lines 15 and 18

18 Gift and generation-skipping transfer taxes prepaid with extension of time to file

19 If line 18is less than line 17, enter balance due (see instructions)

20 If line 18is greater than line 17. enter amount to be refunded

Under penalties of perjury. I declare that I have examined 1his return, including! any accompanying schedules and statements and to the beet of my knowledge and belief, it is true, correct and complete. Declaration of preparer (ether than donor) is based on all information of which preparer has any knowledge.

Computation of Taxable Gits (Including transfers in trust) (see in struct ions)

A Does the value of any item listed on Schedule A reflect any valuation discount? If "Yes," attach explanal fcn

B [ ] Chech here if you elect under section 52B{c)l2HB} to treat any transfers made this year to a qualified tuition program as made ratably over a 5-year period beginning this year. See ins! ructions. Attach explanation.

Part 1-Gifts Subject Only to Gift Tax. Gifts less political organization. medical, and educational exclusions.(see instructions)

A Item number B [ ] Donee's name and address [ ] Relationship to donor (if any) [ ] Description of gift [ ] If the gift was of securitie...