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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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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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