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Level 3
posted Mar 10, 2021 10:15:39 PM

How to fill out 709 form for a joint spousal gift with 30k check to minor's account? How many 709 forms, 1 or 2? How to answer line 17.? Should I fill out Sch. A? How?

The instructions for the form 709 are difficult to follow, especially for a joint gift from spouses.
It was just one check from both of us.
Do I have to fill out 709 for each of spouses?
Thank you!!!

0 4 530
4 Replies
Level 15
Mar 11, 2021 7:26:49 AM

Only the donor spouse needs to file a gift tax return if:

 

During the calendar year:

  • Only one spouse (the donor spouse) made gifts of more than $15,000 but not more than $30,000 to any third-party donee,

  • The only gifts made by the other spouse (the consenting spouse) were gifts of not more than $15,000 to third-party donees other than those to whom the donor spouse made gifts, and

  • All of the gifts by both spouses were of present interests.

 

Schedule A should be completed.

Level 3
Mar 11, 2021 2:29:06 PM

Thank you for your reply. I will file one form. Instructions are so confusing because it implies that both spouses should submit a separate 709 but mail them in one envelope. 

Which parts of a Schedule A do I need to fill out? Is it Part 1: Gifts Subject to Gift Tax

 Gifts Subject to Gift Tax AND Part 4?

Our gift is not a subject to tax because it does not exceed 30k joint gift from spouses.

Thanks!

 

One more question, please.

If each of spouses would write a separate 15k check from a joint account, do we still have to file 709?

Thanks again!

 

Level 15
Mar 11, 2021 2:30:26 PM

Part I and in the latter case, no.

Level 3
Mar 11, 2021 2:49:31 PM

Thank you so much!