Part III. Administrative, Procedural, and Miscellaneous

on a federal gift tax return, the donor must file an amended gift tax return for the calendar year in which the gift was made. The amended return must identify the transfer and provide all of the information required under § 301.6501(c)–1(f)(2) that was not previously submitted with the original gift tax return. The amended return must be filed with the same Internal Revenue Service Center where the donor previously filed the gift tax return for the calendar year. The top of the first page of the amended return must have the words “Amended Form 709 for gift(s) made in

[insert the calendar year that the gift was made] - In accordance with Rev. Proc. 2000–34, 2000–34 I.R.B. 186.”