Section 263. Estate and Gift Tax Returns›3.12.263 Estate and Gift Tax Returns
Section 7 - 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
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Section 07 field designators, line numbers, field lengths and titles are listed below.
Field Designator
Line Number
Field Length
Title
07C7A
Sch C, Part II, col A
35
DSUE Deceased Spouse Name 7
07C7B
Sch C, Part II, col B
8
DSUE Date of Death 7
07C7C
Sch C, Part II, col C
1
DSUE Portability Election Indicator 7
07C7D
Sch C, Part II, col D
15
DSUE Portable Amount 7
07C7E
Sch C, Part II, col E
15
DSUE Donor Gift Amount 7
07C7F
Sch C, Part II, col F
8
DSUE Date of Gift 7
07DSU
Sch C, Total, col E
15
Total DSUE Amount
0701
Sch C, Line 1
15
Donor's Basic Exclusion Amount
0702
Sch C, Line 2
15
Total DSUE Amount
0703
Sch C, Line 3
15
Restored Exclusion Amount
0704
Sch C, Line 4
15
Applicable Exclusion Amount Add Line 1, Line 2 and Line 3.
0705
Sch C Line 5
15
Applicable Credit Amount
Field 07C7A - DSUE Deceased Spouse Name 7¶
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Field 07C7A is transcribed from Schedule C, Part II, Column A.
If present, valid values are alpha numeric.
Field 07C7B - DSUE Date of Death 7¶
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Field 07C7B is transcribed from Schedule C, Part II, Column B.
If present, valid values are numeric.
Field 07C7C - DSUE Portability Election Indicator 7¶
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Field 07C7C is transcribed from Schedule C, Part II, Column C.
If present, valid values are "1" (Yes) and "2" (No).
Field 07C7D - DSUE Portable Amount 7¶
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Field 07C7D is transcribed from Schedule C, Part II, Column D.
If present, valid values are numeric.
Field 07C7E - DSUE Donor Gift Amount 7¶
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Field 07C7E is transcribed from Schedule C, Part II, Column E.
If present, valid values are numeric.
Field 07C7F - DSUE Date of Gift 7¶
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Field 07C7F 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 07DSU - Total DSUE Amounts¶
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Field 07DSU is transcribed from Schedule C, Part II, Column E
If present, valid values are numeric.
Field 0701 - Donor's Basic Exclusion Amount¶
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Field 0701 is transcribed from Schedule C, Line 1.
If present, valid values are numeric.
Field 0702 - Total DSUE Amount¶
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Field 0702 is transcribed from Schedule C, Line 2.
If present, valid values are numeric.
Field 0703 - Restored Exclusion Amount¶
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Field 0703 is transcribed from Schedule C, Line 3.
If present, valid values are numeric.
Field 0704 - Add Line 1, Line 2 and Line 3 Applicable Exclusion Amount¶
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Field 0704 is transcribed from Schedule C, Line 4.
If present, valid values are numeric.
Field 0705 - Applicable Credit Amount¶
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Field 0705 is transcribed from Schedule C, Line 5
If present, valid values are numeric
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