Resources
Guides and references for gift, estate, and trust tax compliance.
4 resources · Gift
Gift · Checklist
Gift Tax Compliance Checklist (PDF, opens in a new tab)
Information and documents to gather for gift tax reporting, including donor details, transfers, valuations, and supporting records.
Gift
Adequate Disclosure on Form 709 (PDF, opens in a new tab)
Disclosure requirements, valuation records, and the IRS assessment period for gifts reported on Form 709.
Gift
Crummey Powers and Notice Compliance in Trust Gift Planning (PDF, opens in a new tab)
Withdrawal rights, timely notices, and the records that support annual-exclusion gifts to trusts.
Gift
Understanding the Gift Tax and GST Tax Annual Exclusions (PDF, opens in a new tab)
How gift tax and GST annual exclusions differ, especially for gifts made through trusts.