Section 263. Estate and Gift Tax Returns›3.12.263 Estate and Gift Tax Returns›Exception:
Section 01 - Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax…
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 01 field designators, field name, field lengths and location are listed below.
Field Designator for Form 709-NA
Field Name
Field Length
Location
01CAF
CAF Indicator
1
Upper right corner, Page 1
01TXP
Tax Period
6
Top center of return, Page 1
01CCC
Computer Condition Code
10
Upper left margin, Page 1
TPNC
Taxpayer Notice Codes
6
Left margin name area, Page 1
01NC
Name Control/Name Control Underprint
4
Part I, Box 2 Generated
01SSN
Donors Social Security Number
9
Part I, Box 3
01CFC
Citizenship (Foreign Country Code)
2
Part I, Box 5.
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