Can you point to a source that I can use for documentation?
Sorry, but I actually can't because virtually none exist re the preparation of a 709. In fact, even law school courses in estate and gift taxation teach Code and Regs but not preparation of a 706 or 709.
I suggest doing a search on Youtube using the terms "709 gift tax" or something similar. I know there are at least a couple of tutorials some people have made.
