Carl
Level 15

Investors & landlords

If the gift given to any one individual in 2022 exceeds a value of $16,000 then you may be required to file the form 709. See the instructions to determine if it's required, or if you are exempt from doing so.

For tax year 2022 the form 709 you may need is at https://www.irs.gov/pub/irs-pdf/f709.pdf

The instructions for tax year 2022 are at https://www.irs.gov/pub/irs-pdf/i709.pdf