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When gifts are made to a trust where the spouse is one of the beneficiaries, be aware of the amount of the gift to split and the allocation of the generation-skipping transfer (GST) exemption. |\n|  114) Determine if the gifts were made from community property funds. If so, separate gift tax returns will be required for each half of the gift (gift splitting is not used for community property gifts) . |\n|  115) Inquire whether the donor made any gifts of joint tenancy property, or property held as tenants by the entirety, where the interest transferred is a future interest or a present interest greater than $15,000 (if so, separate gift tax returns will be required for each half of the gift and gift splitting is not used) . |\n|  116) Inquire whether the donor made any gifts of community property where one-half is a future interest or a present interest greater than $15,000 . |\n|  117) Inquire whether the donor made any gifts to a non-U.S. citizen spouse in excess of $155,000 . |\n|  118) Inquire whether the donor made any gifts to a non-U.S. citizen spouse of a terminable interest (note the exception for certain life estates with a power of appointment) . |\n|  119) Inquire whether the donor made any gifts of qualified terminable interest property (QTIP) . |\n|  120) If the donor is a nonresident who terminated U.S. citizenship or residency within the 10-year period ending on the date of transfer, inquire whether the donor made any gifts of tangible property. |\n|  121) Inquire whether the donor made any gifts that qualify as an annual exclusion gift for gift tax purposes, but not for GST tax purposes. |\n|  122) Inquire whether the donor made any gifts that qualify for an annual exclusion gift for gift tax purposes to which GST tax would be allocated unless the donor “opts out” of automatic allocation. |\n|  123) Inquire whether the donor sold any property for inadequate consideration. |\n|  124) Inquire w","cbCaig0mw0wTmdkg","https://ap.wps.com/l/cbCaig0mw0wTmdkg","pdf",394224,6,"English","# Gift tax return checklist - Form 709\n## General (100-111)\n## Gift tax return review items (112-135)\n## Schedule A and GST-related items (200-202)","[{\"question\":\"What preparatory and documentation steps does the checklist require for Form 709?\",\"answer\":\"It calls for obtaining a signed engagement letter, securing relevant correspondence with IRS or state tax authorities (including prior gift tax return adjustments), and considering whether the taxpayer signs Form 2848 and/or Form 8821.\"},{\"question\":\"How does the checklist address gift-splitting and marital status issues?\",\"answer\":\"It asks whether there was a change in marital status during the year and whether gift-splitting with the spouse is appropriate, noting spouse consent and that separate Form 709 may be required. It also instructs verifying that all gifts are split and listed on both returns.\"},{\"question\":\"What valuation and supporting information does the checklist require?\",\"answer\":\"It includes assessing whether a qualified appraiser is needed, obtaining or creating attachments showing valuation discounts and related support, and reviewing trust documentation (including “Crummey” letters) to ensure gifts are treated as present interest.\"}]","2019 Gift tax return checklist - Form 709 | PDF",1789816444]