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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Page Last Reviewed or Updated: 21-Oct-2013

The Online 1040x Filing

Online 1040x filing Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Online 1040x filing Tax questions. Online 1040x filing Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Online 1040x filing irs. Online 1040x filing gov/pub544. Online 1040x filing What's New Direct reporting on Schedule D. Online 1040x filing   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Online 1040x filing If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Online 1040x filing For additional information, see Schedule D and Form 8949 in chapter 4. Online 1040x filing Tax rate on net capital gain and qualified dividends. Online 1040x filing   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Online 1040x filing See Capital Gains Tax Rates in chapter 4. Online 1040x filing Important Reminders Dispositions of U. Online 1040x filing S. Online 1040x filing real property interests by foreign persons. Online 1040x filing  If you are a foreign person or firm and you sell or otherwise dispose of a U. Online 1040x filing S. Online 1040x filing real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Online 1040x filing Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Online 1040x filing S. Online 1040x filing real property interests they distribute to you. Online 1040x filing You must report these dispositions and distributions and any income tax withheld on your U. Online 1040x filing S. Online 1040x filing income tax return. Online 1040x filing For more information on dispositions of U. Online 1040x filing S. Online 1040x filing real property interests, see Publication 519, U. Online 1040x filing S. Online 1040x filing Tax Guide for Aliens. Online 1040x filing Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Online 1040x filing Foreign source income. Online 1040x filing  If you are a U. Online 1040x filing S. Online 1040x filing citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Online 1040x filing S. Online 1040x filing law. Online 1040x filing This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Online 1040x filing Photographs of missing children. Online 1040x filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Online 1040x filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Online 1040x filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Online 1040x filing Introduction You dispose of property when any of the following occurs. Online 1040x filing You sell property. Online 1040x filing You exchange property for other property. Online 1040x filing Your property is condemned or disposed of under threat of condemnation. Online 1040x filing Your property is repossessed. Online 1040x filing You abandon property. Online 1040x filing You give property away. Online 1040x filing This publication explains the tax rules that apply when you dispose of property. Online 1040x filing It discusses the following topics. Online 1040x filing How to figure a gain or loss. Online 1040x filing Whether your gain or loss is ordinary or capital. Online 1040x filing How to treat your gain or loss when you dispose of business property. Online 1040x filing How to report a gain or loss. Online 1040x filing This publication also explains whether your gain is taxable or your loss is deductible. Online 1040x filing This publication does not discuss certain transactions covered in other IRS publications. Online 1040x filing These include the following. Online 1040x filing Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Online 1040x filing See chapter 4 of Publication 550, Investment Income and Expenses. Online 1040x filing Sale of your main home. Online 1040x filing See Publication 523, Selling Your Home. Online 1040x filing Installment sales. Online 1040x filing See Publication 537, Installment Sales. Online 1040x filing Transfers of property at death. Online 1040x filing See Publication 559, Survivors, Executors, and Administrators. Online 1040x filing Forms to file. Online 1040x filing   When you dispose of property, you usually will have to file one or more of the following forms. Online 1040x filing Schedule D, Capital Gains and Losses. Online 1040x filing Form 4797, Sales of Business Property. Online 1040x filing Form 8824, Like-Kind Exchanges. Online 1040x filing Form 8949, Sales and Other Dispositions of Capital Assets. Online 1040x filing    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Online 1040x filing However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Online 1040x filing Comments and suggestions. Online 1040x filing   We welcome your comments about this publication and your suggestions for future editions. Online 1040x filing   You can send your comments to the following address. Online 1040x filing Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Online 1040x filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online 1040x filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online 1040x filing You can also send us comments from www. Online 1040x filing irs. Online 1040x filing gov/formspubs/. Online 1040x filing Click on “More Information ” and then on “Give us feedback. Online 1040x filing ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Online 1040x filing Ordering forms and publications. Online 1040x filing   Visit www. Online 1040x filing irs. Online 1040x filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Online 1040x filing Internal Revenue Service 1201 N. Online 1040x filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online 1040x filing   If you have a tax question, check the information available on IRS. Online 1040x filing gov or call 1-800-829-1040. Online 1040x filing We cannot answer tax questions sent to either of the above addresses. Online 1040x filing Prev  Up  Next   Home   More Online Publications