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Review of Form 709 – Gift Tax Return (709R)

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Self-Study SELECT STARTING AT $49 (On Demand)

Downloadable PDF

Credits: 2

Qualifies For: IRS CPE

$49
The course provides an excellent high level review of the accounting & reporting standards for the construction industry. I have a much better appreciation for the roles interested parties play in the process. I also have a more complete understanding of the financial and tax reporting methods that apply.
Barbara B.

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Review of Form 709 – Gift Tax Return (709R)

  • Customer Rating
    (5)
  • Field of Study
    Taxes
  • Level
    Basic
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

This course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form.

Major Topics:

  • Form 709, gift tax reporting, and the effect of the lifetime exclusion
  • Present interest versus future interest
  • The annual exclusion – what qualifies and how is it calculated
  • Situations in which consenting spouses are not required to file Form 709
  • Gifts excluded from gift tax reporting
  • Adequate disclosure requirements and the statute of limitations
  • Proper gift tax reporting of front-end loaded §529 qualified tuition plans
  • The inclusion of up-to-date revised forms and references
  • Calculation of unified credit and prior year credit recalculation
  • Calculation of additional credit for decedent spousal unused exemption (DSUE)

Learning Objectives

  • Understand the proper preparation of Form 709
  • Identify the differing types of gifts, limits, and information required on Form 709

Designed for:

Accounting and Financial Professionals involved in the preparation of individual, gift, and information returns

Prerequisite:

None

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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