Superfunding 529 and form 709

[crevitch]

I am filling out 2024 form 709 for a 529 contribution for my granddaughter. My wife and I are each gifted 90k in 2024 to meet the 5 year gift exclusion. The instructions for form 709 seem to indicate that I should list each year separately on schedule A Part 2, i.e. 5 rows of 18000 each in column(i).  What is not clear is what I should enter in Schedule A Part 4 lines 1&2.  Should it be 90000, or 18000?

Any advice would be appreciated

[Hi Palms]

Ref https://www.irs.gov/instructions/i709#en_US_2024_publink16784xd0e1331

Make sure to check the box in Schedule A and include the rrequired attachment. You do not have to file a 709 in the 4 future yesrs unless you make additonal gifts.

Use the total amount of the gifts made in 2024 for Part 4 with the total exclusion.