Instructions for Form 709 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 12.
For Gifts Made
After |
and |
Before |
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Use Revision of
Form 709
Dated |
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January 1, 1982
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November 1981
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December 31, 1981
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January 1, 1987
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January 1987
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December 31, 1986
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January 1, 1989
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December 1988
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December 31, 1988
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January 1, 1990
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December 1989
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December 31, 1989
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October 9, 1990
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October 1990
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October 8, 1990
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January 1, 1992
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November 1991
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December 31, 1992
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January 1, 1998
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December 1996
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December 31, 1997
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- - - - -
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*
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* Use the corresponding annual form.
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For calendar year 2006, the annual exclusion for gifts of present interests is $12,000 per donee. For more details, see Annual
Exclusion, on page 2.
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For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $120,000. See Nonresident Aliens on
page 3.
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You must file Form 709 at the Cincinnati Service Center, regardless of whether you are located in the 50 states, the District
of Columbia, a
foreign country, American Samoa, Guam, the Virgin Islands, Puerto Rico, or have an APO or FPO address. See Where To File on page 4 for the
address.
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The generation-skipping transfer (GST) lifetime exemption has increased to $2,000,000. See Part 2—GST Exemption Reconciliation
on page 10.
Photographs of Missing Children
The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected
by the Center may
appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs
and calling
1-800-THE-LOST (1-800-843-5678) if you recognize a child.
