Gift Tax Filing Requirement

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Filing a Gift Tax Return

Generally, you must file a gift tax return on Form 709 if any of the following apply.

  • You gave gifts to at least one person (other than your spouse) that are more than the annual exclusion for the year.
  • You and your spouse are splitting a gift.
  • You gave someone (other than your spouse) a gift that he or she cannot actually possess, enjoy, or receive income from until some time in the future.
  • You gave your spouse an interest in property that will be ended by some future event.


You do not have to file a gift tax return to report gifts to (or for the use of) political organizations and gifts made by paying someone's tuition or medical expenses.

You also do not need to report the following deductible gifts made to charities:

  • Your entire interest in property, if no other interest has been transferred for less than adequate consideration or for other than a charitable use; or
  • A qualified conservation contribution that is a restriction (granted forever) on the use of real property.


More information. If you need to file a gift tax return, you should see Form 709 and its instructions.

Source: IRS Publication 950

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