I will be filing form 709 in 2022 because one of three gifts to three seperate children and exceeds $16,000 while the other two gifts are for $11,000 and $6,000 each. I also have given a grandchild a $500 gift which I undertand would come under part 2 of the 709 as a generation-skipping gift. My question is do I have to include the three gifts below $16,000 on the 709 form?
