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


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2.00 Credits

Member Price $99.00

Non-Member Price $149.00


Since the early 2000s, the estate tax burden on taxpayers has gradually decreased along with the number of practitioners specializing in the field. Nevertheless, some of your most wealthy clients will have a taxable estate. For these select clients, making large gifts before death can be extremely tax efficient for the client and profitable for the practitioner filing the gift tax return. Learning how to file a basic gift tax return can help you attract and retain clients, increase your value-add, and generate revenue.

  • Course Instructor: Bob Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
  • Highlights

    • 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’s unused exclusion exemption amount (DSUEA)
    • A line-by-line explanation of Form 709


    Basic understanding of federal income and transfer taxes

    Designed For

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


    • Understand how to file a simple gift tax return




    This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by Surgent. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.

    Non-Member Price $149.00

    Member Price $99.00