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1/6/2017Recent Developments in Estate & Gift Disclaimer The information presented in this handout from the Internal Revenue Service is for educational purposes only and shall not be cited or relied

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What is estate amp gift tax?

Estate and gift tax is a tax on the transfer of property upon death (estate tax) or during one's lifetime (gift tax).

Who is required to file estate amp gift tax?

Individuals who have a high net worth and are transferring property through inheritance or gifts are required to file estate and gift tax returns.

How to fill out estate amp gift tax?

To fill out estate and gift tax forms, individuals must gather information about the value of the property being transferred, calculate any applicable exclusions or deductions, and submit the necessary forms to the IRS.

What is the purpose of estate amp gift tax?

The purpose of estate and gift tax is to tax transfers of wealth in order to distribute the tax burden more equitably and prevent the accumulation of large estates across generations.

What information must be reported on estate amp gift tax?

Information such as the value of the property being transferred, any applicable deductions or exclusions, and details about the recipient of the gift or inheritance must be reported on estate and gift tax forms.

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