Section 04 - Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax…

Check for coding and transcription errors and correct as needed.

Section 04 field designators, line numbers, field lengths and titles are listed below. Section 04 cannot be present on a G coded return; if present, delete with CC DLSEC.

Field Designator

Line Number

Field Length

Title

04PNL

Part I, Box 1

35

Primary Name Line

04LRE

Part I, Box 4

35

Legal Residence

04ADD

Part I, Box 8a

35

Street Address

04CON

Part I, Box 8a

35

In Care of Name Line

04FAD

Part I, Box 8a

35

Foreign Address

04CTY

Part I, Box 9

22

City/Major City Code

04ST

Part I, Box 10

2

State

04ZIP

Part I, Box 11

12

ZIP Code

04FCN

Part I, Box 12

35

Foreign Country Name

Field 04PLN is transcribed from Page 1, Part I, Box 1

The Primary Name Line:

Cannot contain a numeric or an ampersands.

Can contain alpha, less-than sign (<), hyphens (-), and blanks.

Must contain at least one less-than sign (<).

Cannot contain more than two less-than sign (<).

First position cannot be blank.

A less-than sign (<) cannot be preceded or followed by another less-than sign (<) or a blank.

A character cannot follow two consecutive blanks.

Limited to 35 positions.

Last word cannot be split.

Check for coding and transcription errors and correct as needed.

A hyphen followed by a less-than sign (<) is allowed in the first position of a single named person and a second less-than sign (<) will be placed after the last character of the last name Prior to Jr., Sr., or III (the third). The less-than sign (<) and hyphen are the only special characters allowed. Below are examples of edited names:

"James Hart Jr." edited to "James <Hart <Jr."

"Robert William III" edited to "Robert <William <III"

Care must be taken with hyphenated names. Below are examples of edited names:

"Elizabeth Allyn Marshall Will" edited to "Elizabeth Allyn M.<Will" .

"Elizabeth Allyn Marshall-Will" edited to "Elizabeth A.<Marshall-Will" .

Field 04LRE is transcribed from Page 1, Part I, Box 4.

Legal Residence Domicile

Can not contain more than 2 characters

Can not be other than a valid Foreign Country Code

Check for coding and transcription errors and correct as needed.

If invalid enter valid Foreign Country Code. (Exhibit 3.12.263-15 for Foreign Country Codes)

Field 04CON is transcribed from Page 1, Part I, Box 8.

This field has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.