Part 1—General Information

Line 3. U.S. Taxpayer Identification Number Enter your social security number (SSN), if applicable, or your individual taxpayer identification number (ITIN), but only if you have previously used the ITIN to file other U.S. tax returns. If you do not have an SSN or a previously used ITIN, the IRS will assign an Internal Revenue Service Number (IRSN) to you. If you have already been assigned an IRSN, please enter the number on line 3. If you do not have an SSN, ITIN, or IRSN, leave line 3 blank.

Line 4. Legal Residence (Domicile) For gift tax purposes, an individual acquires domicile in a place by living there, for even a brief period of time, with no definite present intention of later moving.

Enter the state of the United States (including the District of Columbia) or a foreign country in which you legally reside or are domiciled at the time of the gift.

Line 5. Citizenship Enter your citizenship.

Lines 8a–14. Address Enter your current mailing address.

Foreign address. If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

P.O. box. Enter your box number only if your post office doesn't deliver mail to your home.

Specific instructions for Part 2—Tax Computation are discussed later. Because you must complete Schedules A, B, and D to fill out Part 2, you will find instructions for these schedules later.