I gave one time gift to mom more than annual limit in 2015, do I still have to file form 709 every year from 2

[Anonymous_]

No, you file a 709 in any year in which your gift(s) exceed the annual exclusion (currently $15,000 to any one individual, generally spouses are excluded).

[LeonardS]

No, you only file Form 709 in the year the gift was made.

[SB12345]

I forgot to mention it's about $100K, do I have to file the amount over limit ($14k in 2015) and apply the limit to the following year until $100k?

[Anonymous_ · Accepted solution]

You would file a Form 709 for 2015 to report the $100,000 gift. However, you would not need to file another 709 the following year unless you made another gift (in that year) that exceeded the exclusion.