February 6, 2023


2 Total CPE Credits


Surgent's Successfully Completing a Gift Tax Return -- Form 709

Learning Objectives

  • Understand how to file a simple gift tax return

Major Topics

  • Taxpayers who do not file gift tax returns but should
  • The annual exclusion rules for gifts to trusts including required Crummey notices
  • What should be disclosed on the return for purposes of running the statute of limitations
  • The reporting of installment sales and split-interest
  • Valuations and valuation discounts for gifts of closely held businesses
  • The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules
  • Reporting the use of a deceased spouse‚Äôs unused exclusion exemption amount (DSUEA)
  • A line-by-line explanation of Form 709

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Advanced


Basic understanding federal income and transfer taxes

Advanced Preparation


Intended Audience

Any tax practitioner who wishes to understand how to assist clients with filing a federal gift tax return


Surgent McCoy CPE

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