Section 263. Estate and Gift Tax Returns›3.12.263 Estate and Gift Tax Returns
Section 6 - 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 06 field designators, line numbers, field lengths and titles are listed below.
Field Designator
Line Number
Field Length
Title
06C4A
Sch C, Part II, col A
35
DSUE Deceased Spouse Name 4
06C4B
Sch C, Part II, col B
8
DSUE Date of Death 4
06C4C
Sch C, Part II, col C
1
DSUE Portability Election Indicator 4
06C4D
Sch C, Part II, col D
15
DSUE Portable Amount 4
06C4E
Sch C, Part II, col E
15
DSUE Donor Gift Amount 4
06C4F
Sch C, Part II, col F
8
DSUE Date of Gift 4
06C5A
Sch C, Part II, col A
35
DSUE Deceased Spouse Name 5
06C5B
Sch C, Part II, col B
8
DSUE Date of Death 5
06C5C
Sch C, Part II, col C
1
DSUE Portability Election Indicator 5
06C5D
Sch C, Part II, col D
15
DSUE Portable Amount 5
06C5E
Sch C, Part II, col E
15
DSUE Donor Gift Amount 5
06C5F
Sch C, Part II, col F
8
DSUE Date of Gift 5
06C6A
Sch C, Part II, col A
35
DSUE Deceased Spouse Name 6
06C6B
Sch C, Part II, col B
8
DSUE Date of Death 6
06C6C
Sch C, Part II, col C
1
DSUE Portability Election Indicator 6
06C6D
Sch C, Part II, col D
15
DSUE Portable Amount 6
06C6E
Sch C, Part II, col E
15
DSUE Donor Gift Amount 6
06C6F
Sch C, Part II, col F
8
DSUE Date of Gift 6
Field 06C4A - DSUE Deceased Spouse Name 4¶
Check for coding and transcription errors and correct as needed.
Field 06C4A is transcribed from Schedule C, Part II, Column A.
If present, valid values are alpha numeric.
Field 06C4B - DSUE Date of Death 4¶
Check for coding and transcription errors and correct as needed.
Field 06C4B is transcribed from Schedule C, Part II, Column B.
If present, valid values are numeric.
Field 06C4C - DSUE Portability Election Indicator 4¶
Check for coding and transcription errors and correct as needed.
Field 06CD4C is transcribed from Schedule C, Part II, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 06C4D - DSUE Portable Amount 4¶
Check for coding and transcription errors and correct as needed.
Field 06C4D is transcribed from Schedule C, Part II, Column D.
If present, valid values are numeric.
Field 06C4E - DSUE Donor Gift Amount 4¶
Check for coding and transcription errors and correct as needed.
Field 06C4E is transcribed from Schedule C, Part II, Column E.
If present, valid values are numeric.
Field 06C4F - DSUE Date of Gift 4¶
Check for coding and transcription errors and correct as needed.
Field 06C4F 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 06C5A - DSUE Deceased Spouse Name 5¶
Check for coding and transcription errors and correct as needed.
Field 06C5A is transcribed from Schedule C, Part II, Column A.
If present, valid values are alpha numeric.
Field 06C5B - DSUE Date of Death 5¶
Check for coding and transcription errors and correct as needed.
Field 06C5B is transcribed from Schedule C, Part II, Column B.
If present, valid values are numeric.
Field 06C5C - DSUE Portability Election Indicator 5¶
Check for coding and transcription errors and correct as needed.
Field 06C5C is transcribed from Schedule C, Part II, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 06C5D - DSUE Portable Amount 5¶
Check for coding and transcription errors and correct as needed.
Field 06C5D is transcribed from Schedule C, Part II, Column D.
If present, valid values are numeric.
Field 06C5E - DSUE Donor Gift Amount 5¶
Check for coding and transcription errors and correct as needed.
Field 06C5E is transcribed from Schedule C, Part II, Column E.
If present, valid values are numeric.
Field 06C5F - DSUE Date of Gift 5¶
Check for coding and transcription errors and correct as needed.
Field 06C5F 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 06C6A - DSUE Deceased Spouse Name 6¶
Check for coding and transcription errors and correct as needed.
Field 06C6A is transcribed from Schedule C, Part II, Column A.
If present, valid values are alpha numeric.
Field 06C6B - DSUE Date of Death 6¶
Check for coding and transcription errors and correct as needed.
Field 06C6B is transcribed from Schedule C, Part II, Column B.
If present, valid values are numeric.
Field 06C6C - DSUE Portability Election Indicator 6¶
Check for coding and transcription errors and correct as needed.
Field 06C6C is transcribed from Schedule C, Part II, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 06C6D - DSUE Portable Amount 6¶
Check for coding and transcription errors and correct as needed.
Field 06C6D is transcribed from Schedule C, Part II, Column D.
If present, valid values are numeric.
Field 06C6E - DSUE Donor Gift Amount 6¶
Check for coding and transcription errors and correct as needed.
Field 06C6E is transcribed from Schedule C, Part II, Column E.
If present, valid values are numeric.
Field 06C6F - DSUE Date of Gift 6¶
Check for coding and transcription errors and correct as needed.
Field 06C6F 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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