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

• Changes To Note
• Photographs of Missing Children
• General Instructions
  • Transfers Subject to the Gift Tax
  • Transfers Not Subject to the Gift Tax
  • Transfers Subject to the Generation-Skipping Transfer Tax
  • Transfers Subject to an
  • Section 2701 Elections
  • Who Must File
    • Citizens or Residents of the United States
    • Annual Exclusion
    • Nonresident Aliens
  • When To File
    • Extension of Time To File
  • Where To File
  • Adequate Disclosure
  • Penalties
  • Joint Tenancy
  • Transfer of Certain Life Estates
• Specific Instructions
  • Part I - General Information
    • Split Gifts - Gifts by Husband or Wife to Third Parties
      • Line 15
      • Line 16
    • Consent of Spouse
      • When the Consenting Spouse Must Also File a Gift Tax Return
  • Schedule A - Computation of Taxable Gifts
    • Valuation Discounts
    • Qualified State Tuition Programs
    • How To Complete Schedule A
    • Gifts to Donees Other Than Your Spouse
    • Gifts to Your Spouse
  • Gifts Subject to Both Gift and GST Taxes
    • Direct Skip
    • Trust
    • Interest in Property
    • Skip Person
    • Nonskip Person
    • Determining the Generation of a Donee
    • Charitable Remainder Trusts
    • Generation Assignment Where Intervening Parent Is Dead
      • Examples
    • Part 1 - Gifts Subject Only to Gift Tax
    • Donors Adjusted Basis of Gifts
    • Date and Value of Gift
    • Supplemental Documents
    • Part 2 - Gifts That are Direct Skips and are Subject to Both Gift Tax and Generation-Skipping Transfer Tax
    • Part 3 - Taxable Gift Reconciliation
      • Line 2
      • Line 4
      • Line 6
    • Deductions
      • Line 8
      • Line 9
      • Line 11
      • Line 14
      • Line 17
  • Schedule B - Gifts From Prior Periods
  • Schedule C - Computation of Generation-Skipping Transfer Tax
    • Part 1 - Generation-Skipping Transfers
      • Column B -
      • Column C
      • Column E
    • Part 2 - GST Exemption Reconciliation
      • Line 1
      • Line 5
    • Part 3 - Tax Computation
      • Column C
      • Column D
  • Part 2 - Tax Computation (Page 1 of Form)
    • Line 7
    • Line 10
    • Line 13
    • Line 19
    • Signature
• Disclosure, Privacy Act, and Paperwork Reduction Act Notice.

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