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Declaration of Gift over Several Year PeriodUS Legal Forms

Declaration of Gift over Several Year PeriodUS Legal Forms

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all right for this video I want to go through sample form 709 which is a Us gift and GST tax return and this is going to be for the 2023 tax year now in this scenario we're going to look at a taxpayer here a donor Who gifts real estate to her daughter and so she needs to disclose that and Report the taxable gift on the 709 so we've got the full 709 here we'll go through this in its entirety we've also got the 2023 instructions for 709 so we'll need to reference this to get a look at the tax tables and then lastly we've got just one slide here covering some real basic information on the 709 and then some more details on the fact pattern so generally these 709s are filed by individuals that are US citizens or us residents and they need to file them if they make a taxable gift during the year which is generally a gift of a present interest that exceeds the annual exclusion or you might have to file this if you make Gifts of future interest e

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