It appears that gift tax law is applicable only if you gift property and assets? My gift is in the form of monthly remittance via checking account over a calendar year.

[pria25]

Schedule A part 4, nothing applies to me after line 4. So how can I calculate taxable gifts on line 11? 

[Coleen3]

Cash counts. You are allowed to give $15,000 per person for 2018. Anything over that amount is counted towards  federal estate tax.

If you make a taxable gift (one in excess of the annual exclusion), you must file Form 709: U.S. Gift (and Generation-Skipping Transfer) Tax Return. The return is required even if you don’t actually owe any gift tax because of the $5.49 million lifetime exemption. The return is due by April 15 of the year after you make the gift—the same deadline as Form 1040. If you extend your 1040 to October 15, the extended due date applies to your gift tax return too.

https://www.irs.gov/pub/irs-pdf/i709.pdf

[pria25]

Thanks, any ideas on how I can enter multiple dates on this form since I gifted on several dates spread throughout the year? Schedule A part 1 only has limited space for date of gift. Can I list1/18-12/18. Is that acceptable?

[Coleen3]

Yes. It is a yearly gift amount.