Filing Estate and Gift Tax Returns

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** Filing Estate and Gift Tax Returns **

*When to File*

Generally, the estate tax return is due nine months after the date of
death. A six month extension is available if requested prior to the due
date and the estimated correct amount of tax is paid before the due date.

The gift tax return is due on April 15th following the year in which the
gift is made.

*Where to File*

Use the below mailing address for all tax forms filed at the Cincinnati
Service Center including Estate and Gift tax returns:

{{Internal Revenue Service
Cincinnati, OH 45999}}

To mail FedEx packages, please use the following street address:

{{Internal Revenue Service
201 W. Rivercenter Blvd
Covington, KY 41011}}

To pay Estate and Gift tax online, use the secure and convenient Electronic
Federal Tax Payment System.

*Contact Information*



when are gift tax returns due

Gift Taxes - How is the Gift Tax Calculated?


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** How is the Gift Tax Calculated? **

*Understanding the Lifetime Gift Tax Exemption and Annual Exclusion Gifts*

By Julie Garber, Guide

The federal gift tax applies to all gifts that you make during the course
of your lifetime. However, every U.S. citizen is given a lifetime exemption
from paying gift taxes. Thus, a gift tax will only be owed if the total
value of all of the gifts that you've made exceeds your lifetime exemption
from gift taxes.

-What Happens Once the Lifetime Gift Tax Exemption is Used Up?-

In 2013 gifts valued at $14,000 or less to any one person other than your
spouse, or $143,000 for gifts made to a spouse who is not a U.S. citizen,
are exempt from federal gift taxes due to the annual exclusion from gift
taxes. However, while annual gifts that exceed $14,000, or $143,000 for
gifts made to a non citizen spouse, are considered taxable gifts and must
be reported to the IRS on Form 709, United States Gift (and
Generation-Skipping Transfer) Tax Return, usually the person making the
gift will not have to pay any gift tax. Why not? Because, as mentioned
above, everyone is given a lifetime gift tax exemption that can be used to
offset their taxable gifts. In 2010 the lifetime gift tax exemption was
$1,000,000, in 2011 the lifetime exemption increased to $5,000,000, in 2012
the lifetime exemption was $5,120,000


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