Form 709 - United States Gift (And Generation-Skipping Transfer) Tax Return - 2013 Page 5
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Form 709 (2013)
Page
Part 2—GST Exemption Reconciliation (Section 2631) and Section 2652(a)(3) Election
Check here
if you are making a section 2652(a)(3) (special QTIP) election (see instructions)
▶
Enter the item numbers from Schedule A of the gifts for which you are making this election
▶
1
Maximum allowable exemption (see instructions)
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1
2
Total exemption used for periods before filing this return
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2
3
3
Exemption available for this return. Subtract line 2 from line 1 .
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4
Exemption claimed on this return from Part 3, column C total, below .
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4
5
5
Automatic allocation of exemption to transfers reported on Schedule A, Part 3 (see instructions) .
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6
Exemption allocated to transfers not shown on line 4 or 5, above. You must attach a “Notice of Allocation.”
(see instructions) .
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6
7
Add lines 4, 5, and 6 .
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7
8
8
Exemption available for future transfers. Subtract line 7 from line 3
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Part 3—Tax Computation
A
B
E
G
H
C
D
F
Item No.
Net Transfer
Inclusion Ratio
Generation-Skipping
Applicable Rate
GST Exemption
Divide col. C
Maximum Estate
(from Schedule
(from Schedule D,
(Subtract col. D
(multiply col. E
Transfer Tax
Allocated
by col. B
Tax Rate
D, Part 1)
Part 1, col. D)
from 1.000)
(multiply col. B by col. G)
by col. F)
1.00
40.40
0.40
1
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
Gifts made by spouse (for gift splitting only)
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
1.00
40.40
40.40
Total exemption claimed. Enter
Total generation-skipping transfer tax. Enter here; on page 3,
here and on Part 2, line 4, above.
May not exceed Part 2, line 3,
Schedule A, Part 4, line 10; and on page 1, Part 2—Tax
above
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Computation, line 16 .
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709
(If more space is needed, attach additional statements.)
Form
(2013)
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