Form Ct-709 - Connecticut Gift Tax Return - 2002 (Page 2 of 2) in pdf

Schedule A - Computation of Taxable Gifts

(Attach additional sheets if necessary)

Item

Gifts Subject to Gift Tax

Donor’s adjusted

Date

Value at

•

Donee’s name and address

No.

basis of gift

of gift

date of gift

•

Donee’s Social Security Number

Enter the fair market

•

Relationship to donor (if any)

value of the gift at the

•

Description of gift

date the gift is made.

•

If the gift was made by means of a trust, enter trust’s identifying number below

See instructions for

•

If the gift was market securities, enter CUSIP number(s), if available

gifts of farmland.

1. Total gifts made by donor (See instructions) ................................................................................................

2. One-half of items (Item No(s). ________________ ) attributable to spouse (See instructions) ..............

3. Subtract Line 2 from Line 1 ...........................................................................................................................

4. Gifts made by spouse to be included (From Schedule A , Line 2, of spouse’s return) ...............................

5. Total gifts (Add Line 3 and Line 4) ................................................................................................................

6. Total annual exclusions for gifts listed on Schedule A , including Line 4 above (See instructions) ............

7. Total included amount of gifts (Subtract Line 6 from Line 5) .......................................................................

Deductions

8. Gifts to spouse for which a marital deduction will be claimed, based on

items (Item No(s). ____________________ of Schedule A ......................

9. Exclusions attributable to gifts on Line 8 ....................................................

10. Marital deduction (Subtract Line 9 from Line 8) ..........................................

11. Charitable deduction (based on Item No(s). ___________ less exclusions) 11

12. Total deductions (Add Line 10 and Line 11) .................................................................................................. 12

13. Taxable gifts (Subtract Line 12 from Line 7). If the balance is $25,000 or less, stop. Do not file this

return, unless you made a gift of farmland and completed Schedule CT-709 Farmland. If the balance

is greater than $25,000, enter here and also in Section 2, Line 1, on the front of this return. ..................... 13

Terminable Interest Marital Deduction (See instructions)

Check here if you elected under I.R.C. §2523(f) to include gifts of qualified terminable interest property as gifts to your spouse for which a marital

14.

deduction was claimed under I.R.C. §2523. Enter the item numbers (from Schedule A , above) of the gifts for which you made this election.

Check here if you elected under I.R.C. §2523(f)(6) not to treat as qualified terminable interest property any joint and survivor annuity where only

15.

you and your spouse have the right to receive payments before the death of the last of you to die. Enter the item numbers (from Schedule A , above)

for the annuity(ies) for which you made this election.

Please attach the necessary supplemental documents (see instructions)

CT-709 Back (Rev. 12/02)