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2002 Instructions for Form 709 Department of the Treasury Internal Revenue Service United States Gift (and Generation-Skipping Transfer) Tax Return (For gifts made during calendar year 2002.) For

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What is form 709?

Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return. It is a tax form used to report gifts or transfers of property that exceed the annual exclusion amount.

Who is required to file form 709?

Individuals who make gifts exceeding the annual exclusion amount or individuals who contribute to a generation-skipping transfer trust are required to file form 709.

How to fill out form 709?

To fill out form 709, you need to provide information about the donor, the recipient, and the gifted property. The form requires details such as fair market value, gift description, and any applicable deductions.

What is the purpose of form 709?

The purpose of form 709 is to report gifts and transfers of property in order to determine any potential gift or generation-skipping transfer tax owed.

What information must be reported on form 709?

Form 709 requires reporting information about the donor, the recipient, the gifted property, and any applicable deductions or exemptions. This includes details such as fair market value, gift description, and relationship to the recipient.

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