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Santa visits downtown tomorrow PAGE 7Topselling gifts for 2012 and where to get them PAGE 11THURSO Y, N A DVE2, R 2 E MB2 0122A SPECIAL SECTION OF THE UVALDE LEADERNEWSHOLIDAY GIFT GUIDETHURSDAY,

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What is what gifts are from?

Form 709, also known as the United States Gift (and Generation-Skipping Transfer) Tax Return, is used to report gifts made during a calendar year that exceed the annual exclusion amount.

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Individuals who give gifts that exceed the annual exclusion limit must file Form 709. This includes gifts made to individuals, trusts, or organizations.

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To fill out Form 709, gather information about all gifts made over the annual exclusion amount, complete the required sections of the form, detail the gifts made, and calculate any applicable tax.

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The purpose of Form 709 is to report taxable gifts and to determine any gift tax that may be owed, as well as to track cumulative lifetime gifts for estate tax purposes.

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Information reported on Form 709 includes donor details, recipient details, gift descriptions, values of the gifts, and any applicable deductions or exclusions.

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