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Federal housing law

2025 Form 709 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f709.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
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.
.
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.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
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.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
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.
.
17
Total tax. Add lines 15 and 16 .
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **2 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
.
.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **3 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **4 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **5 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **6 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
.
.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **7 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **8 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **9 **
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 10
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 11
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 12
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 13
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 14
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 15
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 17
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 18
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
.
.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 20a
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
**1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
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.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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.
13
Credit for foreign gift taxes. See instructions .
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.
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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16
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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**3 **
Total taxable gifts. Add lines 1 and 2
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**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
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**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
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**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
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10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
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13
Credit for foreign gift taxes. See instructions .
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14
Total credits. Add lines 12 and 13 .
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.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
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15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
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17
Total tax. Add lines 15 and 16 .
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18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
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19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
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.
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.
.
20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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.
**b **
Routing number
cType:
Checking
Savings
d
Account number		 **1 **
Enter the amount from Schedule A, Part 4, line 11
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**2 **
Enter the amount from Schedule B, line 3 .
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.
**3 **
Total taxable gifts. Add lines 1 and 2
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.
**4 **
Tax computed on amount on line 3 (see_Table for Computing Gift Tax_in instructions) .
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**5 **
Tax computed on amount on line 2 (see_Table for Computing Gift Tax_in instructions) .
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**6 **
Balance. Subtract line 5 from line 4
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.
**7 **
Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c)
.
.
.
.
**9 **
Balance. Subtract line 8 from line 7. Do not enter less than zero
.
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.
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.
.
.
.
10
Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions .
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.
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.
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11
Balance. Subtract line 10 from line 9. Do not enter less than zero .
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12
Applicable credit. Enter the smaller of line 6 or line 11
.
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.
.
13
Credit for foreign gift taxes. See instructions .
.
.
.
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
.
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14
Total credits. Add lines 12 and 13 .
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.
15
Balance. Subtract line 14 from line 6. Do not enter less than zero .
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.
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.
.
.
.
.
.
.
.
16
Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total
.
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.
.
.
.
.
.
.
.
.
.
17
Total tax. Add lines 15 and 16 .
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.
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.
.
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.
.
18
Gift and generation-skipping transfer taxes prepaid with extension of time to file
.
.
.
.
.
.
.
.
.
.
19
Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to_www.irs.gov/Payments_ or see the instructions .
.
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20 a
Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d .
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**b **
Routing number
cType:
Checking
Savings
d
Account number
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Sign
Here		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
Signature of donor
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No
1 Enter the amount from Schedule A, Part 4, line 11 . . . . . . . . . . . . . . . . . . .
2 Enter the amount from Schedule B, line 3 . . . . . . . . . . . . . . . . . . . . . .
3 Total taxable gifts. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions) . . . . . . . . .
6 Balance. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . .
7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion Amount,
enter amount from Schedule C, line 5; otherwise, see instructions . . . . . . . . . . . . . .
8 Enter the applicable credit against tax allowable for all prior periods from Schedule B, line 1, col. (c) . . . .
9 Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . . . . . .
10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and
before January 1, 1977. See instructions . . . . . . . . . . . . . . . . . . . . . .
11 Balance. Subtract line 10 from line 9. Do not enter less than zero . . . . . . . . . . . . . . .
12 Applicable credit. Enter the smaller of line 6 or line 11 . . . . . . . . . . . . . . . . . .
13 Credit for foreign gift taxes. See instructions . . . . . . . . . . . . . . . . . . . . .
14 Total credits. Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . .
15 Balance. Subtract line 14 from line 6. Do not enter less than zero . . . . . . . . . . . . . . .
16 Generation-skipping transfer taxes from Schedule D, Part 3, col. (g), total . . . . . . . . . . . .
17 Total tax. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
18 Gift and generation-skipping transfer taxes prepaid with extension of time to file . . . . . . . . . .
19 Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . . . .
20a Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18 and
complete lines 20b, 20c, and 20d . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number c Type: Checking Savings
d Account number		 1
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Preparer’s name Preparer’s signature Date Date Check if
self-employed		 Check if
self-employed		 PTIN
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Firm’s name Firm’s name Firm’s name Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Firm’s address Firm’s address Firm’s address Phone no.
 Phone no.
 Phone no.
 Phone no.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Cat. No. 16783M see the instructions for this form.

Form 709 (2025) Page 2

Form 709 (2025) Page 3 SCHEDULE A Computation of Taxable Gifts (Including transfers in trust) (see instructions)

A Does the value of any item listed on Schedule A reflect any valuation discount? If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . Yes No B If you elect under section 529(c)(2)(B) to treat any transfers made this year to a qualified tuition program as made ratably over a 5-year period, check here . See instructions. Attach a statement.

Part 1—Gifts Subject Only to Gift Tax. Gifts less political organization, medical, and educational exclusions.

Gifts made by spouse —complete only if you are splitting gifts with your spouse and spouse also made gifts.

Form 709 (2025) Page 4 SCHEDULE A Computation of Taxable Gifts (Including transfers in trust) (see instructions) (continued) Part 2—Direct Skips. Gifts that are direct skips and are subject to both gift tax and generation-skipping transfer tax. You must list the gifts in chronological order.

Gifts made by spouse —complete only if you are splitting gifts with your spouse and spouse also made gifts.

Form 709 (2025) Page 5 SCHEDULE A Computation of Taxable Gifts (Including transfers in trust) (see instructions) (continued) Part 3—Indirect Skips and Other Transfers in Trust. Gifts to trusts that are indirect skips as defined under section 2632(c) or to trusts that are currently subject to gift tax and may later be subject to generation-skipping transfer tax. You must list these gifts in chronological order.

Gifts made by spouse —complete only if you are splitting gifts with your spouse and spouse also made gifts.

Form 709 (2025) Page 6 SCHEDULE A Computation of Taxable Gifts (Including transfers in trust) (see instructions) (continued) Part 4—Taxable Gift Reconciliation

1 Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Total annual exclusions for gifts listed on line 1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total included amount of gifts. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions (see instructions)
4 Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Exclusions attributable to gifts on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Marital deduction. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Total deductions. Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Subtract line 8 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) . . . . . . . . . . . . . . . . . . .
11 Taxable gifts. Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1 . . . . . . . . . . . . . . . . . . . . .		 1
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **2 **
1 Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Total annual exclusions for gifts listed on line 1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total included amount of gifts. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions (see instructions)
4 Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Exclusions attributable to gifts on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Marital deduction. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Total deductions. Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Subtract line 8 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) . . . . . . . . . . . . . . . . . . .
11 Taxable gifts. Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1 . . . . . . . . . . . . . . . . . . . . .		 1
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **3 **
1 Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Total annual exclusions for gifts listed on line 1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total included amount of gifts. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions (see instructions)
4 Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Exclusions attributable to gifts on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Marital deduction. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Total deductions. Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Subtract line 8 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) . . . . . . . . . . . . . . . . . . .
11 Taxable gifts. Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1 . . . . . . . . . . . . . . . . . . . . .		 1
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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.
**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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.
10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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.
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.
11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
.
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.		 **1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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.
.
Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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.
**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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.
10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
.
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.
.
.		 **1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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.
.
.
.
Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
.
.
.
.
.
.
.
.
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.
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.
**4 **
**5 **
Exclusions attributable to gifts on line 4
.
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.
**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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.
.
**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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.
**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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1 Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Total annual exclusions for gifts listed on line 1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total included amount of gifts. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deductions (see instructions)
4 Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Exclusions attributable to gifts on line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Marital deduction. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Total deductions. Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Subtract line 8 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) . . . . . . . . . . . . . . . . . . .
11 Taxable gifts. Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1 . . . . . . . . . . . . . . . . . . . . .		 1
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **5 **
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **6 **
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **7 **
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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.
Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
.
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.		 **7 ** **8 ** **8 **
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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.
Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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.
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
.
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.		 **7 ** **9 **
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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.
Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **7 ** 10
**1 **
Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3 .
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**2 **
Total annual exclusions for gifts listed on line 1 (see instructions) .
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**3 **
Total included amount of gifts. Subtract line 2 from line 1 .
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Deductions(see instructions)
4
Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3 of
Schedule A for which the box in column (l) is checked .
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**4 **
**5 **
Exclusions attributable to gifts on line 4
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**5 **
**6 **
Marital deduction. Subtract line 5 from line 4 .
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**6 **
**7 **
Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less
exclusions .
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**7 **
**8 **
Total deductions. Add lines 6 and 7
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**9 **
Subtract line 8 from line 3
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10
Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total) .
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11
**Taxable gifts.**Add lines 9 and 10. Enter here and on page 1, Part II—Tax Computation, line 1
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.		 **7 ** 11

Qualified Terminable Interest Property (QTIP) Marital Deduction (See instructions for Schedule A, Part 4, line 4.)

If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(f), and:

a. The trust (or other property) is listed on Schedule A and the box in column (l) is checked; and

b. The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule A, Part 4, line 4, then the donor shall be deemed to have made an election to have such trust (or

other property) treated as qualified terminable interest property under section 2523(f).

If less than the entire value of the trust (or other property) that the donor has included in Parts 1 and 3 of Schedule A is entered as a deduction on line 4, the donor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on Schedule A, Part 4, line 6. The denominator is equal to the total value of the trust (or other property) listed in Parts 1 and 3 of Schedule A.

If you make the QTIP election, the terminable interest property involved will be included in your spouse’s gross estate upon your spouse’s death (section 2044). See instructions for line 4 of Schedule A. If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interest, your spouse will be considered to have made a transfer of the entire property that is subject to the gift tax. See Transfer of Certain Life Estates Received From Spouse in the instructions.

You may make the special QTIP election to treat the entire trust as non-QTIP for purposes of the generation-skipping transfer tax by checking the box in column (m). 12 Election Out of QTIP Treatment of Annuities

Check here if you elect under section 2523(f)(6) not to treat as qualified terminable interest property any joint and survivor annuities that are reported on Schedule A and would otherwise be treated as qualified terminable interest property under section 2523(f). See instructions. Enter the item numbers from Schedule A for the annuities for which you are making this election.

Form 709 (2025)

Form 709 (2025) Page 7 SCHEDULE B Gifts From Prior Periods

If you answered “Yes” on line 18a of page 1, Part I, see the instructions for completing Schedule B. If you answered “No,” skip to Part II, Tax Computation on page 1 (or Schedule C or D, if applicable). Complete Schedule A before beginning Schedule B. See instructions for recalculation of the column (c) amounts. Attach calculations.

(a)
Calendar year or
calendar quarter
(see instructions)		 (b)
Internal Revenue office
where prior return was filed		 (c)
Amount of applicable credit
(unified credit) against gift
tax for periods after
December 31, 1976		 (d)
Amount of specific
exemption for prior
periods ending before
January 1, 1977		 (e)
Amount of
taxable gifts
**1 **
Totals for prior periods
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**1 **
**2 **
Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000
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**2 **
**3 **
Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page 1, Part II—Tax Computation,
line 2
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**3 **
 **1 **
Totals for prior periods
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**1 **
**2 **
Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000
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**2 **
**3 **
Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page 1, Part II—Tax Computation,
line 2
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**3 **
 **1 **
**1 **
Totals for prior periods
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**1 **
**2 **
Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000
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**2 **
**3 **
Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page 1, Part II—Tax Computation,
line 2
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**3 **
 **1 **
Totals for prior periods
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**1 **
**2 **
Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000
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**2 **
**3 **
Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page 1, Part II—Tax Computation,
line 2
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**3 **
 **1 ** **2 **
**1 **
Totals for prior periods
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**1 **
**2 **
Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000
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**2 **
**3 **
Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page 1, Part II—Tax Computation,
line 2
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**3 **
 **1 **
Totals for prior periods
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**1 **
**2 **
Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000
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**2 **
**3 **
Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page 1, Part II—Tax Computation,
line 2
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**3 **
 **1 ** **3 **

Form 709 (2025) Page 8 SCHEDULE C Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion Provide the following information to determine the DSUE amount and applicable credit received from prior spouses. Complete Schedule A before beginning Schedule C.

(a) Name of deceased spouse (dates of death after December 31, 2010, only)

Part 1—DSUE Received From Last Deceased Spouse

(b) Date of death

(c) Portability election made?

Yes No

(d) If “Yes,” DSUE amount received

from spouse

(e) DSUE amount applied by donor to lifetime gifts (list

current and prior gifts)

(f) Date(s) of gift(s) (enter as

mm/dd/yy for Part 1 and

as yyyy for Part 2)

Part 2—DSUE Received From Predeceased Spouse(s)
TOTAL(for all DSUE amounts applied from column (e) for Part 1 and Part 2. Enter here and on line 2 below)
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**1 **
Donor’s basic exclusion amount (see instructions)
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2
Total from column (e), Parts 1 and 2
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3
Restored Exclusion Amount (see instructions)
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4
Add lines 1, 2, and 3 .
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5
Applicable credit on amount on line 4 (see_Table for Computing Gift Tax_in the instructions). Enter here and on line 7, Part II—Tax Computation .
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Form 709 (2025) Page 9 SCHEDULE D Computation of Generation-Skipping Transfer Tax Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (including value and exemptions claimed) on Schedule D. Part 1—Generation-Skipping Transfers. List items from Schedule A first, then items to be reported on Schedule D, including any transfers subject to an Estate Tax Inclusion Period (ETIP).

(a)
Item number (from
Schedule A, Part 2, col. (a),
then ETIP transfers, if any)		 (b)
Description
(only for ETIP transfers)		 (c)
Value (from Schedule A, Part 2,
col. (i), or close of ETIP
described in col. (b))		 (d)
Nontaxable portion of transfer		 (e)
Net transfer (subtract
col. (d) from col. (c))
1

Gifts made by spouse (for gift splitting only)

(If more space is needed, attach additional statements.) Form 709 (2025)

Form 709 (2025) Page 10 SCHEDULE D Computation of Generation-Skipping Transfer Tax (continued) Part 2—GST Exemption Reconciliation (Section 2631)

Complete items 1–8 below if any gifts are listed on Schedule A, Part 2 or 3 (direct skips, indirect skips, and other transfers in trust). See instructions. 1 Maximum allowable exemption (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Total exemption used for periods before filing this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Exemption available for this return. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Exemption claimed on this return from Part 3, column (c), total below . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Automatic allocation of exemption to transfers reported on Schedule A, Part 3. To opt out of the automatic allocation rules, you must attach an “ Election Out ” statement. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Exemption allocated to transfers not shown on line 4 or line 5 above. You must attach a “Notice of Allocation.” See instructions . . . . . . . . . . 6

7 Add lines 4, 5, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Exemption available for future transfers. Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Part 3—Tax Computation

(a) Item number (from Schedule D,

Part 1, col. (a))

1

(b) Net transfer (from Schedule D,

Part 1, col. (e))

(c) GST exemption allocated

(d) Divide col. (c)

by col. (b)

(e) Inclusion ratio (subtract col. (d)

from 1.000)

(f) Applicable rate (multiply col. (e)

by 40% (0.40))

(g) Generation-skipping

transfer tax (multiply col. (b)

by col. (f))

Gifts made by spouse (for gift splitting only)

Total exemption claimed. Enter here and on Part 2, line 4, above. May not exceed Part 2, line 3, above . . . . . . . . . .

Total generation-skipping transfer tax. Enter here; on page 6, Schedule A, Part 4, line 10; and on page 1, Part II—Tax Computation, line 16 . . . . . . . . . .

(If more space is needed, attach additional statements.) Form 709 (2025)

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