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Level 6
January 12, 2024
Question

Splitting Gifts Following The Death Of A Spouse - Form 709

  • January 12, 2024
  • 9 replies
  • 25 views

My wife died in the summer of 2023. We each did gifting that requires me to file Form 709.

The instructions (pg 7) state we must be married at the time the gift was made and ALL gifts must be split.

I continued to gift through December 2023.

For each of our Forms 709, I am splitting the gifts up to the time of her death

How do I report the gifts made following her death?

Thanks in advance.

9 replies

Level 15
January 12, 2024

Report any gift after her death as only given by you. 

RomperAuthor
Level 6
January 13, 2024

Thanks Bsch4477

What about All gifts must be split. Leave unchecked regardless of the instructions?

Level 15
January 13, 2024

Check no on line 12.