Section 263. Estate and Gift Tax Returns›3.12.263 Estate and Gift Tax Returns
Section 05 - Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Check for transcription errors and correct as needed.
Section 05 field designators, line numbers, field lengths and titles are listed below.
Field Designator
Line Number
Field Length
Title
05C1A
Sch C, Part I, col A
35
DSUE Deceased Spouse Name 1
05C1B
Sch C, Part I, col B
8
DSUE Date of Death 1
05C1C
Sch C, Part I, col C
1
DSUE Portability Election Indicator 1
05C1D
Sch C, Part I, col D
15
DSUE Portable Amount 1
05C1E
Sch C, Part I, col E
15
DSUE Donor Gift Amount 1
05C1F
Sch C, Part I, col F
8
DSUE Date of Gift 1
05C2A
Sch C, Part II, col A
35
DSUE Deceased Spouse Name 2
05C2B
Sch C, Part II, col B
8
DSUE Date of Death 2
05C2C
Sch C, Part II, col C
1
DSUE Portability Election Indicator 2
05C2D
Sch C, Part II, col D
15
DSUE Portable Amount 2
05C2E
Sch C, Part II, col E
15
DSUE Donor Gift Amount 2
05C2F
Sch C, Part II, col F
8
DSUE Date of Gift 2
05C3A
Sch C, Part II, col A
35
DSUE Deceased Spouse Name 3
05C3B
Sch C, Part II, col B
8
DSUE Date of Death 3
05C3C
Sch C, Part II, col C
1
DSUE Portability Election Indicator 3
05C3D
Sch C, Part II, col D
15
DSUE Portable Amount 3
05C3E
Sch C, Part II, col E
15
DSUE Donor Gift Amount 3
05C3F
Sch C, Part II, col F
8
DSUE Date of Gift 3
Field 05C1A - DSUE Deceased Spouse Name 1¶
Check for coding and transcription errors and correct as needed.
Field 05C1A is transcribed from Schedule C, Part I, Column A.
If present, valid values are alpha numeric.
Field 05C1B - DSUE Date of Death 1¶
Check for coding and transcription errors and correct as needed.
Field 05C1B is transcribed from Schedule C, Part I, Column B.
If present, valid values are numeric.
Field 05C1C - DSUE Portability Election Indicator 1¶
Check for coding and transcription errors and correct as needed.
Field 05C1C is transcribed from Schedule C, Part I, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 05C1D - DSUE Portable Amount 1¶
Check for coding and transcription errors and correct as needed.
Field 05C1D is transcribed from Schedule C, Part I, Column D.
If present, valid values are numeric.
Field 05C1E - DSUE Donor Gift Amount 1¶
Check for coding and transcription errors and correct as needed.
Field 05C1E is transcribed from Schedule C, Part I, Column E.
If present, valid values are numeric.
Field 05C1F - DSUE Date of Gift 1¶
Check for coding and transcription errors and correct as needed.
Field 05C1F is transcribed from Schedule C, Part I, Column F.
If present, valid values are numeric.
If taxpayer only provided the year, add trailing numbers 1231 to create eight digits in YYYYMMDD format.
Field 05C2A - DSUE Deceased Spouse Name 2¶
Check for coding and transcription errors and correct as needed.
Field 05C2A is transcribed from Schedule C, Part II, Column A.
If present, valid values are alpha numeric.
Field 05C2B - DSUE Date of Death 2¶
Check for coding and transcription errors and correct as needed.
Field 05C2B is transcribed from Schedule C, Part II, Column B.
If present, valid values are numeric.
Field 05C2C - DSUE Portability Election Indicator 2¶
Check for coding and transcription errors and correct as needed.
Field 05C2C is transcribed from Schedule C, Part II, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 05C2D - DSUE Portable Amount 2¶
Check for coding and transcription errors and correct as needed.
Field 05C2D is transcribed from Schedule C, Part II, Column D.
If present, valid values are numeric.
Field 05C2E - DSUE Donor Gift Amount 2¶
Check for coding and transcription errors and correct as needed.
Field 05C2E is transcribed from Schedule C, Part II, Column E.
If present, valid values are numeric.
Field 05C2F - DSUE Date of Gift 2¶
Check for coding and transcription errors and correct as needed.
Field 05C2F is transcribed from Schedule C, Part II, Column F.
If present, valid values are numeric.
If taxpayer only provided the year, add trailing numbers 1231 to create eight digits in YYYYMMDD format.
Field 05C3A - DSUE Deceased Spouse Name 3¶
Check for coding and transcription errors and correct as needed.
Field 05C3A is transcribed from Schedule C, Part II, Column A.
If present, valid values are alpha numeric.
Field 05C3B - DSUE Date of Death 3¶
Check for coding and transcription errors and correct as needed.
Field 05C3B is transcribed from Schedule C, Part II, Column B.
If present, valid values are numeric.
Field 05C3C - DSUE Portability Election Indicator 3¶
Check for coding and transcription errors and correct as needed.
Field 05C2C is transcribed from Schedule C, Part II, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 05C3D - DSUE Portable Amount 3¶
Check for coding and transcription errors and correct as needed.
Field 05C3D is transcribed from Schedule C, Part II, Column D.
If present, valid values are numeric.
Field 05C3E - DSUE Donor Gift Amount 3¶
Check for coding and transcription errors and correct as needed.
Field 05C3E is transcribed from Schedule C, Part II, Column E.
If present, valid values are numeric.
Field 05C3F - DSUE Date of Gift 3¶
Check for coding and transcription errors and correct as needed.
Field 05C3F is transcribed from Schedule C, Part II, Column F.
If present, valid values are numeric.
If taxpayer only provided the year, add trailing numbers 1231 to create eight digits in YYYYMMDD format.
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