Form 709 - United States Gift (And Generation-Skipping Transfer) Tax Return - 2017 Page 4
Download a blank fillable Form 709 - United States Gift (And Generation-Skipping Transfer) Tax Return - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 709 - United States Gift (And Generation-Skipping Transfer) Tax Return - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
54
Form 709 (2017)
Page
SCHEDULE C
Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion
Provide the following information to determine the DSUE amount and applicable credit received from prior spouses. Complete Schedule A
before beginning Schedule C.
A
B
C
D
E
F
Date of Death
Portability Election
If “Yes,” DSUE
DSUE Amount Applied
Date of Gift(s)
Name of Deceased Spouse (dates of death after
Made?
Amount Received
by Donor to Lifetime
(enter as mm/dd/yy
December 31, 2010 only)
from Spouse
Gifts (list current and
for Part 1 and as
prior gifts)
yyyy for Part 2)
Yes
No
Part 1—DSUE RECEIVED FROM LAST DECEASED SPOUSE
Part 2—DSUE RECEIVED FROM PREDECEASED SPOUSE(S)
TOTAL (for all DSUE amounts applied from column E for Part 1 and Part 2)
1
1
Donor’s basic exclusion amount (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
Total from column E, Parts 1 and 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
3
Restored Exclusion Amount (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
4
Add line 1, 2, and 3
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
Applicable credit on amount in line 4 (See Table for Computing Gift Tax in the instructions). Enter here and
5
on line 7, Part 2—Tax Computation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
SCHEDULE D
Computation of Generation-Skipping Transfer Tax
Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (including value and
exemptions claimed) on Schedule D.
Part 1—Generation-Skipping Transfers
A
B
C
D
Item No.
Value (from Schedule A,
Nontaxable
Net Transfer (subtract
(from Schedule A,
Part 2, col. H)
Portion of Transfer
col. C from col. B)
Part 2, col. A)
Gifts made by spouse (for gift splitting only)
709
(If more space is needed, attach additional statements.)
Form
(2017)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 709 - United States Gift (and Generation-skipping Transfer) Tax Return - 2017
Financial
Instructions For Form 709 - United States Gift (and Generation-skipping Transfer) Tax Return - 2006
Financial
Instructions For Form 709 - United States Gift (and Generation-skipping Transfer) Tax Return - 2005
Financial
Related Categories
Parent category: Financial