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T H A TM A NM A IS EE Planned gifts save and restore sight for future generations 20/20 VISION LEGACY Estate Plan Contributors to That Man May Seethed Man May See deeply appreciates thoughtful individuals
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Gifts that leave a refers to transfers of property or assets given to individuals without receiving something of equal value in return, which may be subject to federal gift tax regulations.
Individuals who make gifts that exceed the annual exclusion amount ($17,000 per recipient for 2023) are required to file a gift tax return, regardless of whether tax is owed.
To fill out gifts that leave a, one must complete IRS Form 709, the United States Gift (and Generation-Skipping Transfer) Tax Return, providing details about the gifts made, their value, and information about the recipients.
The purpose of gifts that leave a is to track and tax the transfer of wealth from one individual to another to prevent tax avoidance strategies related to estate taxes.
Information that must be reported includes the names and addresses of the recipients, the description and value of the gifts, and any allowances for deductions or exclusions applicable.
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