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VR-103 (07-07) Application for Maryland Gift Certification See reverse side for important information. If you are not a member of the immediate family as noted below, this form cannot be used. If

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What is gift this form?

Gift this form refers to Form 709, which is a United States Internal Revenue Service (IRS) form used to report the gifting of assets or money exceeding certain limits.

Who is required to file gift this form?

Individuals who have given gifts during the tax year that exceed the annual gift exclusion or lifetime gift exemption are required to file Gift this form (Form 709).

How to fill out gift this form?

To fill out Gift this form (Form 709), you need to provide information about yourself as the donor, the recipient of the gift, details of the gift, and any applicable deductions. The form can be filled out online or through paper submission.

What is the purpose of gift this form?

The purpose of Gift this form (Form 709) is to report gifts made during the tax year that exceed the annual exclusion and to keep track of the lifetime gift exemption amount.

What information must be reported on gift this form?

Gift this form (Form 709) requires reporting of the donor's and recipient's personal information, description and value of the gift, any applicable deductions, and details of prior gift taxes paid.

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