Section 02 - Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Section 02 field designators, line numbers, field lengths, and titles are listed below. This section is transcribed in dollars only. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Send the appropriate TPNC.

Field Designators

Line Numbers

Field Length

Title

02GPB

Part I, Schedule A, Top center

15

Basis of Gifted Property

0201

Schedule A, Part IV, Line 1 (or Line 1 for tax year 2002 and Prior years)

15

Total Gifts

0202 >>>>

Schedule A, Part IV, Line 2 (or Line 6 for tax year 2002 and Prior years)

15

Annual Exclusion Annual Exclusion Computer (Generated Underprint)

0203 >>>>

Schedule A, Part IV, Line 3 (or Line 7 for tax year 2002 and Prior years)

15

Total Included Amount of Gifts Total Included Gifts Computer (Generated Underprint)

0204

Schedule A, Part IV, Line 4 (or Line 8 for tax year 2002 and Prior years)

15

Gifts of Interest Amount

0205

Schedule A, Part IV, Line 5 (or Line 9 for tax year 2002 and Prior years)

15

Exclusions Attributable to Gifts

0206 >>>>

Schedule A, Part IV, Line 6 (or Line 10 for tax year 2002 and Prior years)

15

Marital Deductions Marital Deductions Computer (Generated Underprint)

0207

Schedule A, Part IV, Line 7 (or Line 11 for tax year 2002 and Prior)

15

Charitable Deductions

0208 >>>>

Part IV, Line 8 (or Line 12 for tax year 2002 and Prior)

15

Total Deductions Total Deductions Computer (Generated Underprint)

0209 >>>>

Schedule A, Part IV, Line 9 (or Line 13 for tax year 2002 and Prior)

15

Balance After Deductions Balance After Deductions Computer (Generated Underprint)

0210

Schedule A, Part IV, Line 10 (or Line 14 for tax year 2002 and Prior)

15

GST Taxes Payable

0211 >>>>

Schedule A, Part IV, Line 11 (or Line 15 for tax year 2002 and Prior)

15

Taxable Gifts (Balance After GST) Amount Taxable Gifts (Balance After GST) Amount Computer (Generated Underprint)

Error Resolution Input Only Fields

02A

Schedule A, Part III, Line 2 (tax year 2002 and Prior)

15

Gifts Attributable to Spouse

02B >>>>

Schedule A, Part III, Line 3 (tax year 2002 and Prior)

15

Balance After Spouse Balance After Spouse Computer (Generated Underprint)

02C

Schedule A, Part III, Line 4 (tax year 2002 and Prior)

15

Gifts Included from Spouse

02D >>>>

Schedule A, Part III, Line 5 (tax year 2002 and Prior)

15

Total Gifts Total Gifts Amount Computer (Generated Underprint)

This section is required unless Field 01CCC contains a "G" . The fields in this section are transcribed from Schedule A (Form 709), United States Gift (and Generation-Skipping Transfer) Tax Return.

The computer cannot compute, and complete math verification will not be done under the following conditions:

Tax period (Field 01TXP) is Prior to 197701.

Tax period (Field 01TXP) is invalid.

Check for coding and transcription errors and correct as needed.

If the money amounts on a return exceed the maximum field length allowable, reject with AC 610 or 611.

Enter the maximum amount allowable on the original return. Recompute the tax data and enter the corrected amount(s) on the screen display and the return. DO NOT SEND A TAXPAYER NOTICE CODE to taxpayer.

Write on the original return, "Dummy Return prepared due to overflow document" .

Using a red pen, prepare a "Dummy Return" by computing and entering the remaining overflow money amount(s) for the correct fields. Enter the following data on the "Dummy Return" .

On the top of the return, write "Dummy Prepared from Overflow Return" .

Entity data from the original return.

The DLN from the original return.

CCC "G" in Field 01CCC.

In the signature area, write "Signature on Original Return" .

Place the dummy return in the batching basket to be numbered and processed.

Check for coding and transcription errors and correct as needed.

Code and Edit will enter the total at the top center of, Schedule A Part I (Donors Adjusted Basis of Gift Column D, Parts I and 2) if more than one item is listed in the column.

If blank, enter $1 (one dollar) in Field 02GPB.

Check for coding and transcription errors and correct as needed.

Field 0201 is transcribed from Schedule A, Part IV, Line 1. The amount represents the total of all of the Donee’s gifts that are listed in the last column of Item 1 of Schedule A, Parts 1, 2, and 3, Column H . When it appears that there is a math error on the return, check to see if the taxpayer has entered the correct amount on this line. If the correct amount can be determined from the total of Parts 1, 2, and 3, Column J (Net Transfer), correct Field 0201. (Correspond only if it is necessary to obtain other items needed to complete processing the return; otherwise, DO NOT correspond solely for this information.)

Follow If/Then table for correction procedures:

If (Form 709)

Then

Sufficient Reply

Enter correspondence received date in Field 01CRD.

Enter correct information from correspondence in Field 0201 Part IV, Line 1.

No reply or Insufficient Reply

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Check for coding and transcription errors and correct as needed.

Field 0202 is transcribed from Schedule A, Part IV, Line 2 (or Schedule A, Part III, Line 6 on tax year 2002 and Prior). This field is computed by multiplying the number entered in Field 01TND by:

Tax Year

Annual Exclusion Amount

2025

$19,000

2024

$18,000

2023

$17,000

2022

$16,000

2018 through 2021

$15,000

2013 through 2017

$14,000

2009 through 2012

$13,000

Verify the entry in Field 01TND and 0202.

If the amount in the Annual Exclusion (Field 0202) is blank or zero, delete entry in the number of donees (Field 01TND).

If there is an amount in Field 0202 which the taxpayer did not use in his computation of tax, follow his intent and delete the amount in Field 0202.

The first $19,000 of gifts of present interest to each donee during the calendar year (2025) is subtracted in figuring the amount of taxable gifts. Verify the annual exclusion claimed against the number of donees box on Part I, Line 17. (See IRM 3.12.263.19.2.18, Field 01TND-Total Number of Donees, to decide the correct number of donees.) An underprint will generate in Field 0202 if the taxpayer's figure is greater than the computer's computation (Field 01TND multiplied by $19,000 for tax year 2025). If Field 0202 is blank and valid, delete any entry in Field 01TND.

For gifts made after July 13, 1988, for U.S. Citizens giving gifts to their non-citizen spouse, the annual exclusion was increased from $5,000 to $190,000 in tax year 2025. The annual exclusion for nonresident alien spouses for the year:

Tax Year

Foreign Spouse Annual Exclusion Amount

2025

$190,000

2024

$185,000

2023

$175,000

2022

$164,000

2021

$159,000

2020

$157,000

2019

$155,000

2018

$152,000

2017

$149,000

2016

$148,000

2015

$147,000

2014

$145,000

2013

$143,000

2012

$139,000

2011

$136,000

2010

$134,000

If the taxpayer has claimed the Annual Exclusion (Field 0202), accept the entry only if the gift is to a non-citizen spouse:

If the gift is indeed to a non-citizen spouse, verify that a "1" is present in Field 01FSI.

If the gift is not to a non-citizen spouse, delete the "1" , if present, in Field 01FSI, send a TPNC 91. TPNC 91 States, “An error was made in computing your annual exclusion. Your Unified Credit/Applicable Credit has been adjusted accordingly.”