personal statement due date 2023

2023 - IRS Tax Calendar

To make your tax life simpler, the IRS releases a tax calendar each year. An IRS tax calendar is like a year planner split into quarters. It shows when you need to submit tax forms , pay taxes, and do other things required by federal tax law. Nevertheless, to make sure you get your taxes right and avoid mistakes or penalties, we suggest using these easy-to-use tax calculators and tools.

Why Should You Use The Tax Calendar?

Using the Tax Calendar is beneficial for you in many ways because:

• You don't have to figure out due dates yourself.
• It helps you file return and pay taxes on time– preventing penalties.
• No need to worry about weekends or holidays affecting due dates.

Which Tax Calendar Should I Use?

To choose the right tax calendar for you:

• Start with the General Tax Calendar: Check and mark the dates that apply to your situation. This is your main guide.
• If you are an employer: Also, use the Employer's Tax Calendar. It has specific dates related to employer responsibilities.
• For excise taxes: If you need to pay excise taxes, use the Excise Tax Calendar. Look for dates specific to these taxes.

Note: Depending on your situation, you might need to use more than one calendar. Each calendar covers different aspects of taxes, so pick the ones that match your needs.

What Are the Key Dates and Deadlines for 2023?

The following are some of the key dates and deadlines for tax year 2023. For the  key dates of the current tax year , click here.

First Quarter (January, February, March):

• January 10: Report tips over $20 for December using Form 4070.
• January 17: Pay estimated tax for 2022 or file 2022 return if not paid through withholding.
• January 31:  File income tax return if the last estimated tax is not paid by January 17. We suggest you use this  tool to calculate tax and estimate refunds with precision .

Second Quarter (April, May, June):

• April 10: Report tips over $20 for March using Form 4070.
• April 18: File 2022 tax return and pay tax. Pay first installment of 2023 estimated tax.
• May 10: Report tips over $20 for April using Form 4070.
• June 12: Report tips over $20 for May using Form 4070.
• June 15: Pay second installment of 2023 estimated tax.

Third Quarter (July, August, September):

• July 10: Report tips over $20 for June using Form 4070.
• August 10: Report tips over $20 for July using Form 4070.
• September 11: Report tips over $20 for August using Form 4070.
• September 15: Pay third installment of 2023 estimated tax.

Fourth Quarter (October, November, December):

• October 10: Report tips over $20 for September using Form 4070.
• October 16: File 2022 tax return (if extended) and pay tax, interest, and penalties.
• November 13: Report tips over $20 for October using Form 4070.
• December 11: Report tips over $20 for November using Form 4070.
• December 15: Pay fourth installment of 2023 estimated tax for corporations.

Remember that, just as it is essential to follow these key dates on the tax calendar, it is necessary to accurately calculate tax withholding based on your paycheck , create and submit the form W-4 , and claim your refund if required.

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When Are Taxes Due?

Propublica’s free tax guide is back with information about when taxes are due and how to get an extension on the filing date if you need one., series: the propublica free tax guide: free, fact-checked tax information. that’s all..

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Update, Feb. 14, 2024: This article has been updated and fact-checked to reflect the most current tax information according to the IRS.

On Jan. 29, 2024, the IRS began accepting and processing 2023 tax returns. That means that the window for filing your individual tax return is about two and a half months long.

There’s hope that the process will be less of a headache than in years past: The IRS promises improved service , and it has expanded in-person services to support taxpayers, has reduced call wait times and will even offer its own free filing pilot program. These changes build on customer service investments the agency made in 2023, thanks to an influx of funding from the passage of the Inflation Reduction Act.

When Are My Federal Taxes Due?

2023 federal income tax returns are due on April 15, 2024. This deadline applies to all individual tax filers. Quarterly estimated taxes for individuals are due April 15, 2024, too. Businesses often have other tax filing deadlines.

There are a few exceptions. Members of the military serving in a combat zone get an extension to file their taxes. This extension is typically 180 days after leaving a combat zone. Taxpayers residing in federally designated disaster areas may also have additional time to file their taxes.

When Are My State Taxes Due?

There’s a good chance the April 15 deadline applies to your state taxes, too. Most states’ tax deadlines are alsoApril 15, but there are a handful of states that do not have an income tax and do not require individuals to file by the April 15 deadline. Your state’s tax office website will have the most accurate information about your state income tax deadline.

Can I Get an Extension on My Taxes?

Yes. Individual taxpayers can ask for an extension to Oct. 15, 2024 , by filing Form 4868 by April 15. The IRS encourages taxpayers to file for an extension electronically with the IRS’ Free File program . You can also file for an extension when you pay your estimated income tax electronically with the IRS’ free Direct Pay , the Electronic Federal Tax Payment System or a credit or debit card and indicate that the payment is for an extension.

An extension provides you with more time to prepare and file your tax return. It does not, however, grant you more time to pay your taxes. Taxpayers who need an extension to file but still owe tax payments can avoid penalties by making an estimated payment by the deadline.

I’m a victim of a severe storm. Am I eligible for an extension?

Whether you’re eligible for a disaster-related extension largely depends on the county you live in and is based on the Federal Emergency Management Agency’s disaster declaration. The IRS automatically identifies individuals living in those counties as eligible for the new deadline and makes announcements to that effect on its website.

Taxpayers affected by severe storms in Connecticut, Rhode Island, Maine, Tennessee and West Virginia, for example, have until June 17, 2024, to file their taxes. A list of counties eligible for the June 17 deadline is available on the IRS website. The new deadline applies to various individual and business tax returns as well as payments.

If you’re a taxpayer affected by these severe storms who’s living outside the disaster area, you can call the IRS disaster hotline at 866-562-5227 to request this tax relief. Details are provided on the IRS website .

When Should I Expect My Tax Refund?

The IRS says that most tax refunds are being paid within 21 days of filing . The IRS encourages taxpayers to file electronically with direct deposit , as it’s the quickest way to receive your refund.

While the IRS continues to accept paper forms, it warns of significant delays in processing your tax return if you file on paper.

There are two credits that may delay your refund. If you filed for the Earned Income Tax Credit or Additional Child Tax Credit, by law, the IRS cannot begin issuing your refund until mid-February.

About this guide: ProPublica has reported on the IRS , the Free File program and other tax topics for years. ProPublica’s tax guide is not personalized tax advice. Speak to a tax professional about your specific tax situation.

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• UCAS Personal Statements Are Changing in 2025

Last Updated: 16th January 2023

Author: Matthew Amalfitano-Stroud

Table of Contents

It was announced by UCAS in January of 2023 that traditional Personal Statements will be removed from the university application process in the UK. 

Since 1993, UCAS has required university applicants in the UK to submit a 4,000-character Personal Statement during the application process, which would then be accessed by university admissions teams to assist in the shortlisting process. 

However, it has been confirmed by UCAS that this process will be changing as soon as 2025. Here, we dissect the announcement, discuss what we currently know about this change and explain how this could affect your university application. Let’s begin:  

In short, this is what you need to know:

• UCAS Personal Statements are being replaced by a three-question survey that gives applicants the chance to explain various aspects of their application.
• This change will be implemented for the 2025 admissions cycle for 2026 Entry in the UK.
• This will affect all applicants, both home and international, looking to attend any UK university in 2026 and beyond.
• Students will need to learn how to take on these new questions rather than traditional Personal Statement writing.
• Teachers will need to be prepared to do research on this new system and provide support for students in order to maximise their chances of success.
• We at UniAdmissions are keeping a very close eye on the situation and will update this guide as new information surfaces. We will also ensure that our support systems are up-to-date and effective at helping students through these changes.

What are Personal Statements Being Replaced with?

With the announcement that the current system for UCAS Personal Statements will be getting replaced, it is only natural to be asking what will be replacing it. Thankfully, we have already been given some idea of what to expect. 

Unlike the other major shake-up to the 2024 admission process, the removal of various admissions tests including the BMAT , the official announcement has provided us with an explanation of what UCAS is seeking to implement instead of traditional Personal Statements. 

Put simply, the current format of providing a 4,000-character piece of writing will be replaced with a new “scaffolded structure” of three specific questions which applicants must answer. These questions will still allow you to write your answers out, but you will be answering set questions instead of having to plan and structure a full statement from scratch. 

For each question, applicants will need to write a minimum of 350 characters. The overall character limit for the Personal Statement across the three questions (including spaces) will be 4,000 – this is the same as the current limit. 

Responses will need to be submitted via the online UCAS system, which will now feature three text boxes instead of one (one for each question). Each box will include an exact character counter and tips for each question. 

The three questions you’ll have to answer are as follows: 

• Why do you want to study this course or subject?
• How have your qualifications and studies helped you to prepare for this course or subject?
• What else have you done to prepare outside of education, and why are these experiences useful?

These questions cover the important topics that would typically be included in a standard Personal Statement, so the content of your writing should mostly stay the same. The key difference is that your writing will no longer need to flow as a singular piece of work, meaning introductions and conclusions will be de-emphasised. 

In 2023, UCAS initially announced a selection of six questions that were being considered for a new Personal Statement system. These were as follows:

• Motivation for Course – Why do you want to study these courses?
• Preparedness for Course – How has your learning so far helped you to be ready to succeed on these courses?
• Preparation through other experiences – What else have you done to help you prepare, and why are these experiences useful?
• Extenuating circumstances – Is there anything that the universities and colleges need to know about, to help them put your achievements and experiences so far into context?
• Preparedness for study – What have you done to prepare yourself for student life?
• Preferred Learning Styles – Which learning and assessment styles best suit you – how do your courses choices match that?

UCAS stated that these were subject to change based on feedback from schools and students, with the new three-question system being the result of this work (removing the last three questions in the process). 

Of the questions originally planned for the Personal Statement, one aspect that will no longer be covered is Extenuating Circumstances. This was previously going to be a section that allows applicants to discuss any issues that may have impacted their application negatively (illness, family circumstances, etc).

UCAS states that this section was removed from the Personal Statement due to its inclusion as one of the three questions in the Academic Reference (also a part of the UCAS process). If you have anything that you want to discuss in this section, you will need to speak with your referee to explain what you would like to include in the reference. 

At UniAdmissions, we ensure all of our students receive the most up-to-date support.

At UniAdmissions, we’re working tirelessly to ensure that our tutors, curriculum and resources are ready to get our students through these changes. You can join them today and ensure you get the support you need to make it through the 2024 admissions cycle . 

Discover our Oxbridge Premium Programmes below and find out how you can enrol and triple your chances of success .

When Are UCAS Personal Statements Being Changed?

The most recent announcement from UCAS regarding Personal Statements confirms that this new system will be implemented in August of 2025, meaning applicants for 2026 Entry will be the first to face the changes. Applicants in 2024 for 2025 Entry will have to complete the single, free-form document like previous years, 

It’s worth mentioning that these plans have been in place for a fair amount of time, with discussions of reforming the application process starting in April 2021. However, this change has finally received a confirmed date for implementation after previously being planned for 2023. 

Why Are UCAS Personal Statements Being Changed?

The announcement of these reforms was initially made on January 12th 2023 via a blog post on the official HEPI website. This post highlights the amendments being made to the Personal Statement process and the research that was conducted to influence this change.  

Interestingly, the data quoted in this post states that the majority of applicants surveyed were happy with the current Personal Statement process, with 72% feeling positive about it. However, the same survey indicated that 83% of applicants found the process stressful and 79% felt unable to complete theirs without support. This is the data that most likely influenced the changes. 

The post’s writer, Kim Eccleston, states that they are aiming to provide better support for both applicants and universities, creating “a more supportive framework” that allows applicants to write about what the universities need to know in a less restrictive way. It is also stated in a more detailed outline of the announcement that both students and teachers preferred the use of specific questions instead of free-form writing. 

However, a previous post released in November 2022 provides even more insight into the reasoning behind this decision. Based on data featured in HEPI Debate Paper 31 , various industry professionals had commented on the challenges facing applicants of certain background when it comes to the current style of Personal Statement. 

Within the quotes featured here, the traditional UCAS Personal Statement was described as “ambiguous” , “unfair” and “barometers of middle-class privilege” . These comments may potentially be in reference to the current importance of work experience, which can be difficult to obtain without connections in certain industries, as well as additional experiences which may not be available to all applicants.  

Therefore, this new system should presumably reduce the barriers for disadvantaged applicants by shifting focus to each individual’s own interest and abilities within their chosen subjects. 

Other Changes being Made by UCAS

Personal Statements are only one of five key areas being altered by UCAS, as highlighted in the blog post. This is certainly the most significant action taking place, but other changes that were previously made to the application process include: 

• Academic references are being reformed, moving from a free-text approach to a set of three questions, similar to the Personal Statement reforms.
• The 'Entry Grade Report' will be created, which allows applicants to see grade profiles that have been accepted for courses over a five year period.
• A 'Course Recommendation Tool' is being created to provide applicants with personalised suggestions for courses based on their current grades and preferences.
• A 'Fair Access Programme' is being created to encourage widening access and participation.

Overall, it seems these changes all have the same intent; to level the playing field and make university applications more achievable for everyone. 

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How will this affect my university application?

As previously stated, if you are applying to university this year for 2025 Entry (and deferred Entry for 2026), you will not be affected by these reforms and will need to submit a traditional Personal Statement to UCAS like previous years. 

For applicants applying for 2026 Entry and beyond, your application will follow this new process, meaning you won’t have to submit a full Personal Statement but will instead need to answer a series of questions relating to your application and abilities for your chosen course. 

When hearing that the whole process will be changing, this typically instils a feeling of dread as you’ll be treading new ground that no one else has experienced before. However, it’s important to understand that UCAS states these changes are being made for the benefit of both the applicants and the universities. 

As we’ve already discussed, a key part of the reason this change is being implemented is that a high percentage of applicants found writing a traditional Personal Statement stressful, which is counterintuitive to what UCAS is trying to achieve. By providing applicants with a strong framework, in the form of specific questions, this new process should allow more applicants to provide better quality statements for universities. 

This change is also set to be particularly beneficial to those from disadvantaged backgrounds, as the process will allow them to better express their ability regardless of any areas that may be lacking due to factors out of their control. Essentially, the new process should allow more people to stand a better chance of making a good impression despite limitations. 

How Can I Start Preparing?

If you’re starting your preparations early, the main barrier you’ll face at this stage of preparation is not knowing what the questions will be, as they have yet to be announced. There are no resources available currently that cover this system, so you’re going to have to be independent with your preparation here.

Since we have a rough outline of what the questions to focus on, you should still be able to practice your responses. Although they won’t be as relevant any more, it would still be helpful to check out Personal Statement guides and examples as these can help you pin down the language and writing style you use. 

With all this information now available to us, you should be able to get a sense of what to do for your application in the coming years. The initial introduction of this system in 2025 will act as a test of its effectiveness, so elements could be changed in the years following. However, the important thing is that you understand how things are changing from the current system and how you can make the most of the new system. 

If you are applying for university in 2024 for 2025 Entry, you will need to make sure you’re ready to write your Personal Statement. Thankfully, UniAdmissions have plenty of resources to help you through it, including our Ultimate UCAS Personal Statement Guide and our collection of successful Oxbridge Personal Statements . 

If you’re looking for more in-depth support that covers the whole application process for Medicine, Law and Oxbridge courses, them find out how you can enrol in one of our Premium Programmes .  

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Submit your application through the Clemson Application , Coalition Application, Powered by Scoir or the Common Application . No preference is given to any application in the admission review process.

There is a nonrefundable $70 application fee. Clemson accepts all major credit cards. If you cannot afford to pay the application fee, please fill out the financial sections of the application completely. This information will determine if you meet the level of need we can approve by policy for a fee waiver. If you have other hardships concerning the application fee, please reach out to the counselor for your state .

Clemson only accepts official test scores sent by the testing agency. Clemson superscores both the SAT and ACT.

• Clemson’s institutional code for the SAT is 5111.
• Clemson’s institutional code for the ACT is 3842.

Clemson University requires first-year applicants to self-report their high school transcripts. The Self-Reported Academic Record (SRAR) is an applicant-completed list of courses and corresponding grades that replaces the high school transcripts used by the Office of Admissions during the application review process.  Complete your Clemson SRAR  before applying or access it via your Clemson admissions portal.

Students who are admitted to Clemson will be required to send official transcripts prior to enrollment.

Are You a Tiger? These Are the Qualities We Look For.

Clemson tigers are hungry for academic challenges..

One of the clearest indicators of your fit at Clemson is your academic performance in high school. We examine your GPA, class rank and the rigor of the classes you took to gauge your ability to rise to academic challenges.

Most of our applicants have competitive GPAs and present transcripts with college preparatory, honors and AP coursework based on what is offered by their high school.

All applicants for first-year admission should have completed the following courses:

Recommended High School Curriculum

*Students who have completed fewer than three credits of the same foreign language are encouraged to apply. Select majors may have additional requirements.

Does Clemson have a preference for AP, IB or dual-enrollment courses?

AP, IB and dual enrollment offerings vary widely from school to school, so we look at your coursework in the context of what was offered at your high school. Future Clemson Tigers shine by accepting the challenge when AP, IB or dual enrollment classes are offered in high school. Visit Transfer Course Equivalency to gauge how many of your AP, IB and dual-enrollment courses translate to Clemson credit, or view the IB Credit Chart and AP Credit Chart to learn more.

How does Clemson evaluate standardized test scores (SAT or ACT)?

Clemson has adopted a test-optional policy. Applicants are not required to submit a standardized test score to be considered for admission to Clemson.

If a student chooses that test scores should be used, the scores must be submitted electronically by the respective testing agency. We will automatically update your application file with any new test scores we receive by our application deadlines. Clemson does not require the SAT or ACT essay.

Clemson University super-scores both the SAT and the ACT. For the SAT, this means that the overall total SAT score will then be derived by taking the highest of the evidence-based reading and writing/math scores.

For the ACT, this means that we consider a student’s highest ACT section (or subtest) scores regardless of test date. The super composite ACT score is calculated as the average of the best ACT English, Reading, Math, and Science subject scores.

You can view our First-Year Student Profile to learn more about test score ranges for admitted students.

What role does your choice of major play?

Choice of major and residency play an important part in the evaluation process. Because some majors attract large numbers of applicants or have limited classroom space, admission requirements may vary. In addition, as a public institution, we give South Carolina residents priority in the evaluation process.

Students are encouraged to select two different intended majors. If you are not admissible in your first choice, we automatically consider your second. Selecting the same major twice is not recommended.

Special Major Considerations

An audition is required for students interested in pursuing music or theatre concentrations . For more information, visit the Performing Arts Department .

Clemson Tigers are engaged in their communities.

Many people have hobbies and interests. Clemson Tigers have passions and service mindsets that guide them to leadership roles in clubs, organizations, sports teams, volunteer activities, the arts, academic clubs and part-time jobs. Let us know about how you led your team to a championship win, the research you’ve conducted or the job you’ve excelled in while maintaining an excellent GPA.

Clemson Tigers come from a variety of backgrounds.

We are looking for students who bring varied experiences, knowledge and talents to Clemson. We understand that not everyone has the same opportunities. When reviewing applications, your coursework, activities and curriculum are examined in the context of what is offered in your high school.

Clemson Tigers have unique stories to tell.

We want to hear about the skills, experiences, challenges and triumphs that have shaped you. Upload an optional Personal Statement with your application to let us know if there are specific circumstances that impacted your academic performance for a specific period of time or in a particular class. We want to hear your story.

After You Apply

Here’s what you need to do after submitting your application..

We will provide updates on the status of your application via email, but you can also view your application status and updates by visiting your Clemson admissions portal . When you are accessing the Clemson admissions portal for the first time, please reference your email for log-in instructions.

Submit your Self-Reported Academic Record (SRAR)

Clemson University requires first-year applicants to self-report their high school transcripts. Students who are admitted to Clemson will be required to send official transcripts prior to enrollment. After submitting your application, a link to the SRAR system will be available in your Admissions Portal.

Learn more about how to complete your Self-Reported Academic Record (SRAR)

Submit Standardized Test Scores (Optional)

Complete the fafsa.

The Free Application for Federal Student Aid (FAFSA) is available in the fall. The amount of need-related aid for which you are eligible is determined by the information you supply annually on the FAFSA. To be considered for need-based scholarships, applicants must also submit the FAFSA to the federal processor by March 1.

Explore Financial Aid Options

There is no separate application process for the majority of scholarships and aid at Clemson. Students who want to be considered for scholarships must apply for admission by January 1 and complete their application file by January 10.

Please contact the Office of Student Financial Aid for additional information. Students will receive an email notification about their financial aid award package in the spring. If additional aid is needed, there are federal and private loan options or a Tuition Payment Plan available.

Need to edit your application?

If you need to change your major, edit your personal information, change your application term or withdraw your application, please visit your Clemson admissions portal .

Decision Types

Admitted first-years for Fall have until May 1 to choose whether or not to enroll. Students admitted to Fall may opt in to the Summer term if they choose.

Summer Admit

Some students are admitted to the Summer term. Students offered this decision type have the option to enroll through one of the following pathways:

• Clemson Summer Start
• Global Start
• PEER & WISE

Students have until May 1 to choose whether or not to enroll.

Bridge to Clemson

Students admitted to the Bridge to Clemson program will begin their Clemson experience by taking courses at Tri-County Technical College for their first year.

January Admit

Students admitted to the Spring semester will enroll at Clemson in January. Students may choose to take courses at another institution during the Fall semester and enroll as a transfer student. If students do not take courses during the Fall semester, they will enroll as a first-year student.

A limited number of students will be offered a place on Clemson’s waitlist. Students should carefully review their decision letter for information on how to express interest in the waitlist.

We encourage students who receive this decision to review our transfer admission guidelines and consider transferring to Clemson in the future.

New Opportunity: Global Start

If you receive a “Fall Admit” or “Clemson Summer Start” admission decision, you are eligible to participate in Global Start! This program enables you to study abroad the summer before your first Fall semester at Clemson.

Explore Global Start >>

• Business calendar and year end

Tax year 2023 calendar: Important federal dates and deadlines

By turbotax • 1440 • updated 1 month ago.

January 5, 2024

• The Intuit Electronic Filing Center begins accepting and holding/processing 2023 tax returns that are final and able to be e-filed .

January 16, 2024

• Due date for fourth installment of 2023 estimated tax payments

January 29, 2024

• The IRS starts processing returns

March 15, 2024

• Deadline for filing a calendar-year S corporation or Partnership return or extension

April 15, 2024

• Deadline for filing a 2023 personal return or extension
• If you owe: To avoid late payment penalties and interest, any taxes you owe must be paid by this date, even if you filed an extension .
• If you're expecting a refund: If you missed the filing deadline, you have three years from the April 15, 2024 due date to file and still receive your refund. After that date, unclaimed 2023 refunds become the property of the Department of the Treasury.
• Deadline for filing a 2023 calendar-year C corporation or calendar-year estates/trusts tax return or extension
• Due date for first installment of 2024 estimated tax payments

May 17, 2024

• Deadline to claim a 2020 tax year refund

June 17, 2024

• Deadline for filing a 2023 personal return for U.S. citizens or residents living and working abroad, including military duty
• Due date for second installment of 2024 estimated tax payments

September 16, 2024

• Final deadline to file your 2023 calendar-year S corporation or partnership tax return if you filed an extension
• Due date for third installment of 2024 estimated tax payments

October 15, 2024

• Final deadline to file your 2023 personal tax return if you filed an extension
• Final deadline to file your 2023 calendar-year estate/trust tax return if you filed an extension
• Final deadline to file your 2023 calendar-year C corporation tax return if you filed an extension

October 20, 2024

• If you filed an extension and you're expecting a refund but missed the October 20 final cutoff date, you have until October 15, 2027 to file a paper return and claim your 2023 refund. After that date, any refund would be forfeited to the Department of the Treasury.

More like this

• When are federal estimated taxes for individual returns due? by TurboTax • 1419 • Updated November 23, 2023
• How do I file a 2022, 2021, or 2020 tax return? by TurboTax • 32209 • Updated February 11, 2024
• When does the IRS start accepting e-filed returns? by TurboTax • 10471 • Updated January 29, 2024

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For courses starting in 2025  (and for  deferred applications ), your application should be with us at UCAS by one of these dates – depending on what courses you apply for. If your completed application – including  all  your personal details  and  your academic reference – is submitted by the deadline, it is guaranteed to be considered.

If you're applying through your school/college, please check their deadline, and follow this to get your application in on time . This gives them enough time to read your application, check you've entered your qualifications correctly, write and attach your reference, and submit your application to us.

Check course information in our  search tool  to see which deadline applies to you.

2025 entry application deadlines

Undergraduate applications open for 2025 entry, completed undergraduate applications can be submitted to ucas, (18:00 uk time) deadline for applications to the universities of oxford and cambridge, and for most courses in medicine, dentistry, and veterinary medicine/science, (18:00 uk time) equal consideration date for applications for most undergraduate courses.

You can still apply after this date but universities and colleges do not guarantee to consider applications they receive after 29 January 2025, and some popular courses may not have vacancies after this date.

Please check with individual universities and colleges if you are not sure. You are advised to apply as early as possible.

Extra opens

(18:00 uk time) applications received by this deadline will be sent to universities and colleges, last day to add an extra choice in your application, clearing opens, last date to add a clearing choice, missed deadline.

If you don’t meet the main application deadline, you can still apply for many courses.

We recommend you ask the universities whether they have vacancies first – especially for courses with a 15 October deadline , as it’s unusual for them to consider late applications because their courses are really competitive.

ucas_belfast-76.jpg

International and eu students.

Many universities and colleges will continue to accept applications from international students until later in the year, nearer the beginning of the course.

Discover any information you might need to succeed in applying to UK institutions as an international student. Find advice on visas, English language skills, why you should study in the UK and what your qualifications will mean.

International Students

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Applying for an apprenticeship.

You can apply for as many apprenticeships as you like, on top of your university applications. It’s more like applying to a job – positions can start at any time of year and application deadlines differ between employers.

Use our apprenticeship search to find vacancies – next to each will be the closing date.  

Go to apprenticeship search

Part-time students

Because part-time study options vary by duration, study mode and location, you'll need to contact course providers direct to apply. This way you can discuss your requirements and your experience to see which course provider will be the most suitable for you.

Flexible and part-time study

Other information

Independent applicants (not through a school).

If you're applying as an independent applicant (not through a school), we recommend you ask your referee to complete your reference well in advance of the deadline to avoid any delays.

Remember to look into  student finance  too. If you need a loan or financial support, you can apply to a student finance organisation.

Does your course start early between January and July?

A few courses start between January and July, rather than the more typical start dates of September/October.

• This kind of variation in course start dates can affect deadlines, so if you’re interested in one of these when you  search for courses , check the application details in the course listings or by contacting the university or college.
• Please note, you can still add further choices with more typical start dates to your application later on, (as long as you haven't yet accepted any offers), but if you're interested in any courses with earlier start dates, make sure you don't miss any of the earlier deadlines.

Siaradwyr Cymraeg

Os ydych yn cyflwyno cais i ddarparwyr cwrs drwy gyfrwng y Gymraeg, gallwch wneud eich cais i gyd yn y Gymraeg.

• I gofrestru yn Gymraeg, pan fyddwch yn mynd i’r gwasanaeth Ymgeisio, (Apply), dewiswch ‘Cymraeg’.
• Pan fyddwch wedi mewngofnodi i’ch cais, gallwch newid yr iaith i Gymraeg neu Saesneg ar y dudalen Opsiynau.
• Mae’r testun help ar gael yn y Gymraeg yn Ymgeisio hefyd.
• Yn y gwasanaeth Ymgeisio, gallwch ddewis derbyn gohebiaeth gan ddarparwyr cyrsiau a gennym ni yn y Gymraeg.

Sut i ymgeisio

Sponsored articles UCAS Media Service

Make the most of your open day, three reasons you should attend a ucas exhibition, how to save money at uni.

What Is The UCAS Deadline For Personal Statements?

It’s too simple to say that there’s one UCAS deadline, especially for undergraduate applications.

Depending on your subject or university choice and your own decision-making process, you might want to take advantage of some of that flexibility before submitting your application.

So, what is the UCAS deadline that matters most to you?

The UCAS deadline for undergraduate study relates to the last day that universities are required to treat your application with ‘equal consideration’. This is usually 15 January, although extended to January 26 in 2022. Applications can be made after this time, right through until courses begin.

However, there are other UCAS deadlines that you should be aware of, and I’ll outline these clearly below, as well as give you a snapshot of key US application dates too.

What is the UCAS Deadline for Personal Statements?

The UCAS undergraduate admissions cycle opens in early September of the academic year before a course begins, and you can submit your application at any point from that date onwards.

However, it can make sense to wait a little before you send in your personal statement, as it will give you and your teachers/counsellors or readers more time to help you develop some great content.

It also gives you a little more time to establish a broader range of achievements and to complete some wider reading . An ideal time to apply is late October/early November, which gives you the first half of the autumn term to get your application pitch perfect and gives your school or external referee time to send their elements through as well.

The deadline for applications to the University of Oxford , the University of Cambridge and for Medicine, Veterinary and Dentistry courses is October 15 in the year before taking up a non-deferred place, much earlier in the application cycle.

This early date is partly due to the time needed to process what are often large numbers of applicants but also to give applicants the opportunity to sit additional tests in order to establish suitability.

If you’re a bit behind on this process, don’t worry. Just remember…

The UCAS deadline for personal statements can vary but is traditionally mid-January in the year you intend to take up a place unless you are making a deferred application. Historically the specific date was January 15, but from 2022 onwards, this has been extended to January 26.

You can check the most recent information at UCAS here .

Can I Apply to UCAS After 15 th January?

You can apply to UCAS at any point after the January deadline, up until late June. Applications for undergraduate courses can still be submitted from July onwards, but applicants will usually need to wait for Clearing to open to gain access to the courses that remain available.

However, there are a number of reasons why applying this late in the cycle is likely to disadvantage you:

• Once the January deadline has passed, universities are no longer obliged to consider your application. In other words, they do not have to read it or take the time to make an informed decision. They can simply reject you.
• The majority of competitive courses will have already reached their maximum number of offers, meaning that the later in the process you apply, the fewer spaces are available, and the less choice you will have on subjects, courses and campuses.
• Late applications can be an indication to an admissions team that the applicant is disorganised, unmotivated or unsure about their academic ambitions. That can lead to an application being rejected.
• Very late applications make securing accommodation and funding more challenging.
• The current cycle is designed to leave the spring and summer terms largely clear for study and the completion of advanced level qualifications, without the distraction of the application process. Leaving your application to the last minute can have a detrimental effect on your current studies.

If you possibly can, you should aim to beat the January deadline and submit your personal statement in early November. However, if you do miss your deadline, the best thing to do is to contact UCAS directly, usually via your student hub , and then talk directly with individual universities to establish whether a late application would be welcomed.

What’s the Deadline for Postgraduate Applications?

There is no official deadline for UK postgraduate applications . Most universities are keen to accept applications up until the July prior to courses starting in the autumn. As with undergraduate courses, the sooner you apply, the better your chances of securing a place on the course of your choice.

To be safe, apply at least six months in advance – so around March for a course that starts in September/October. UCAS

The danger with this lack of a formal deadline is that you might delay the application and end up in a rush to get your personal statement completed.

To avoid making that mistake, make sure you organise your resources in advance and prioritise your application with the same level of focus that you place on your undergraduate study.

What About Deadlines for US Uni Applications?

US undergraduate university admissions have a greater range of deadlines than the UK. They are divided into four types; regular decision, early action, early decision and rolling admissions. Different institutions have varying dates for these, so checking a specific university’s requirements is key.

The Early Decision and Action deadline for US applications is 1 November, with follow-up decisions taking place in the new year. The next Early Decision round is 15 November.

Regular Decision deadlines run throughout January, with the majority coming at he start of the month. February 1 and February 15 are also key dates for applications to reach many US universities.

Can you Apply to UK Universities Without UCAS?

As a potential undergraduate, you can apply directly to most UK universities for single courses, bypassing the need to apply through UCAS. You will not be able to apply for other courses, however. You can also apply directly for short courses that do not lead to degree qualifications.

Other specific or specialised courses at universities and other institutions in the UK often prefer direct applications, the most common of which are Art Foundation courses. These frequently do not run through UCAS, and you can find more information on these here .

Good luck with your personal statement, and don’t forget to contact me if you’d like some 1-1 support. You’ve got this! D

Research and content verified by Personal Statement Planet .

David Hallen

I've worked in the Further Education and University Admissions sector for nearly 20 years as a teacher, department head, Head of Sixth Form, UCAS Admissions Advisor, UK Centre Lead and freelance personal statement advisor, editor and writer. And now I'm here for you...

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UCAS Deadlines 2024 Entry

Make sure you submit your UCAS application on time with our list of deadlines below:

5 September 2024  - University applications can be submitted through UCAS .

You should already be thinking about your personal statement - check out our writing guide and personal statement examples if you're stuck.

16th October 2023  - Deadline for applications for Oxbridge and Medical , Veterinary Medicine/Science and Dentistry applications (including non UK/EU applicants).

31st January 2024  - Deadline for receipt at UCAS of all applications , including the UCAS reference , for all courses except those with a 16 October deadline.

28th February 2024  - UCAS Extra opens. If you are eligible to use Extra, you can refer yourself to another choice. Find out more about UCAS Extra .

16th May 2024  - Date universities will usually have made a decision about your application if you sent it before the 15th January deadline.

6th June 2024  - The date you need to make a decision on your firm and insurance choice if all your universities responded by the 18th May deadline. If UCAS do not receive your responses, they will decline offers on your behalf.

30th June 2024  - Applications received after 30 June are entered in to Clearing .

4th July 2024  - UCAS Extra closes.

5th July 2024  - UCAS Clearing Opens.

6th July 2024  - International Baccalaureate results are published.

24th July 2024 - If UCAS receive all decisions from your universities/colleges by 17th July 2024, you need to reply to any offers by this date (this includes if you are applying through Extra ).  If UCAS don't receive your replies, they will decline your offers on your behalf.

6th August 2024  - SQA Results Day. Start of Scottish Clearing vacancy information service.

15th August 2024  - A Level Results Day ; full Clearing vacancy information becomes available.

25th September 2024  - The last date UCAS will accept applications for courses starting in 2024.

28th September 2024  - The Clearing vacancy search is closed after this date. You should contact universities direct to discuss vacancies. Clearing choices can still be added in UCAS Track .

21st October 2024 - - This is the last date to add a Clearing choice.

15th October 2024 -  This is the last date a university or college can accept an applicant in Clearing.

If you've got the place you hoped for it's a good time to sort out your accommodation , finances and other things you might want to take to university .

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When are taxes due in 2023? Federal and state tax deadlines

- Federal tax returns are due on April 18, 2023, but the filing season is now open, and the sooner you file, the sooner you’ll get your tax refund.

- If you need more time for tax preparation, you can file for an extension with the IRS, which will give you until October 16 to file.

- Most states have the same filing deadline of April 18, 2023, but Iowa, Virginia, Delaware and Louisiana have different deadlines.

Taxes are an inevitable part of “adulting.” And with a little advanced planning, filing tax returns can be easier than you think.

The first step is familiarizing yourself with income tax due dates and ensuring you get your returns in on time. But when are taxes due in 2023?

This comprehensive guide will go over tax deadlines for federal income taxes as well as state-level income tax deadlines.

When are taxes due in 2023?

April 15 is usually “tax day.” However, this year the 15th falls on a Saturday, and the following Monday is a holiday (Emancipation Day) in Washington, D.C. — so the deadline has been extended to Tuesday, April 18.

So, April 18 is tax day this year, and this is the date that is relevant for most taxpayers, as it’s the federal tax filing deadline. But what about state taxes?

When are state taxes due?

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Most states that have income tax use the same tax filing deadline as the IRS: April 18 for this year.

However, there are a few exceptions:

Iowa: Tax returns are due on May 1 .

Virginia: Tax returns are due May 1 .

Delaware: Tax returns are due May 1 .

Louisiana: Tax returns are due May 15 .

And remember that several states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming — have no state income tax.

If you don’t see your state on either of the lists above, your state returns are due on April 18. Many states offer tax extensions as well, if you need more time to file.

What about other taxes, like property tax or business tax?

We’ve discussed when federal and state income taxes are due, but there are other tax filing requirements to consider — and each has a different due date and filing process.

For other types of taxes, such as property tax and business/corporation tax, it’s recommended to browse the website of your state or local government.

The Federation of Tax Administrators maintains a database of links to relevant tax authorities in each state . Be sure to check both state-level and city-/county-level requirements. 

When can I file my taxes?

The IRS has already launched the 2022 tax filing season (as of January 23, 2023). So you can file your federal return any time between now and the April 18 deadline. 

Just make sure you have all your required tax documents before your file, such as your W-2s and 1099s. You should receive all the necessary tax forms by early February, as businesses are required to postmark W-2s by January 31. 

If you need more time, you should file for an extension . Extensions can be filed via IRS Free File . This will give you until October 16, 2023 to file your 2022 federal tax return. Of course, keep in mind that this will delay your tax refund as well.

If you expect to owe taxes, the IRS recommends that you estimate and pay estimated tax payments ahead of time in order to avoid penalties, such as the Failure to File penalty . In other words, an extension can delay your tax return due date, but not your tax bill itself!

Most state tax seasons are also open as of the time of this writing. Check with your local government tax departments for details.

When should I expect all my tax forms?

You’ll receive various tax forms in the mail (or electronically). You’ll need to have them on hand in order to file your taxes.

This includes forms like:

W2 forms, which come from employers

1099-NEC forms, which come from clients of independent contractors and from certain side hustles

1099-INT forms, which come from banks and credit unions

1099-B forms, which come from brokers and investment companies

Most of these forms should have arrived by now. Employers are required to file form W2 by January 31 . The various 1099 forms are due no later than February 28 .

So, you should be ready to go. If you expected to receive a tax form and haven’t yet, you may need to contact the issuer to double check.

When should I expect my tax refund?

When you file taxes, you’ll calculate how much you owe vs. how much you already paid (or how much was already withheld from your paycheck). If you overpaid, you’ll receive a tax refund.

Federal tax refunds are usually sent within 21 days of successfully e-filing a return. E-filing can be done via a tax software like TurboTax or H&R Block, via the IRS’ own digital filing tools , or with the help of a tax professional.

Paper tax returns can take longer — up to six months or more, according to IRS.gov. You can check the status of your refund with the IRS Where’s My Refund tool .

For the fastest way to receive a refund, the IRS recommends e-filing and requesting a direct deposit of your refund (to your checking or savings account). 

What happens if I file late?

The last day to file your 2022 taxes on time is Tuesday, April 18, 2023. If you miss this deadline, without filing for an extension ahead of time, you may incur a Failure to File penalty .

If you know ahead of time that you won’t be able to file on time, you should file an extension ASAP. The due date for filing an extension is the same as the normal due date for calendar year 2022: April 18, 2023.

Keep in mind that filing an extension just extends the amount of time you have to file your return. If you expect to owe taxes, you’ll still need to do your best to estimate the amount owed and pay that by the April 18 due date. If you do not, you may be subject to penalties and/or interest on the amount owed. 

Consult with a tax professional for details.

What else should I know about filing taxes?

There’s a lot to know about filing taxes! For personalized help, it’s a good idea to talk to a CPA or certified tax professional.

But for some general tips and tricks, consider these points:

The deadline for contributions to many tax-advantaged accounts (like HSAs and IRAs) is the same as the federal tax filing deadline (April 18, in this case). So you can still make contributions for the 2022 tax year. You may consider making additional contributions to these accounts in order to lower your tax liability.

Other tax-advantaged accounts, like a 529 college savings account , do not have filing deadlines.

If you end up owing money and can’t afford to pay right away, the IRS has payment plan options . Alternatively, you can pay your taxes with a credit card and pay it off over time — but evaluate your credit card interest first to make sure the interest charges won’t exceed the IRS’ payment plan fees.

If you wind up owing more than you expected to, it’s wise to invest some time in estimating your future taxes. You can use a tax calculator , speak with a CPA, or use your 2022 tax details to estimate your 2023 tax liability (assuming your financial situation hasn’t changed much). Then, you can start saving in advance.

Parents: Learn more about personal finances with Greenlight

There are many places to go for information about taxes, budgeting, investing and other personal finance topics. But as parents, we’re all busy — and that’s why Greenlight covers a range of financial topics for a smarter financial future. From taxes to teaching kids about financial literacy — visit our blog to learn more.

Did you know? Greenlight offers a debit card with a banking* app for kids and teens — and parents get their own version of the app! There’s parental controls, investing , and even a fun financial literacy game for kids to explore . 

*Greenlight is a financial technology company, not a bank. The Greenlight app facilitates banking services through Community Federal Savings Bank (CFSB), Member FDIC.

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Tax Calendar

There are numerous important dates and deadlines during the tax year. Many, such as the January 1 assessment date, is specifically stated in the Texas Property Tax Code. Others, such as a property owner's deadline to file a notice of protest, may depend on the date the chief appraiser performs an action (in this case, the date a notice of appraised value is mailed to the property owner).  Each calendar entry is supported by a reference or references pertinent to the Texas Property Tax Code or Education Code Section(s).

important tax payment dates

• OCTOBER 2023 - Tax Statement mailing begins.
• NOVEMBER 30, 2023 - 1st HALF-PAYMENT due.
• JANUARY 31, 2024 - Last day to pay 2023 tax bill without penalty and interest.  (If an active lawsuit exists for a previous year, attorney fees are added to the 2023 tax bill on February 1, 2024.)
• MARCH 31, 2024 - Last day to pay 2023 business personal property taxes without accruing attorney fees.
• JUNE 30, 2024** -  2ND HALF-PAYMENT due . Last day to make a payment arrangement for past due 2023 taxes in order to avoid attorney fees being added on July 2, 2024. 

**Date extended to next business day.  

QUARTER-PAYMENT DUE DATES **

• 1ST QUARTER-PAYMENT due by: JANUARY 31, 2024 *;
• 2ND QUARTER-PAYMENT due by: MARCH 31, 2024** ;
• 3RD QUARTER-PAYMENT due by: MAY 31, 2024 ;
• 4TH QUARTER-PAYMENT due by: JULY 31, 2024 .

*Taxpayers can still join the Quarter-Payment Plan in February, but with a 7% late fee on the first payment.

**Date extended to next business day. 

Every late quarter-payment incurs a penalty of 6% for the first month plus 1% interest per month until the quarter payment is paid in full. 

Quarter Payments: Any late quarter-payment incurs a penalty of 6% for the first month plus 1% interest per month until paid in full. Please Note : Taxpayers can still join the Quarter Payment Plan in February, but with a 7% late fee. 

If the last day to perform an action falls on a Saturday, Sunday or a legal holiday, Property Tax Code Section 1.06 designates the next regular business day as the deadline.

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1065 IRS filing deadlines and electronic filing information

Grace period

• The IRS considers electronic returns re-filed during the applicable time frame as timely-filed returns.
• The grace period begins at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.
• The perfection period doesn't apply to payments. When the return is rejected on the due date, remove the date in the Requested payment date field in the ELF screen before you resubmit the return or extension. You'll need to remit the payment through the Electronic Federal Tax Payment System (EFTPS). Refer to IRS Publication 4163 for more information.

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Schedule (K-1) Instructions: How to File in 11 Steps

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Written by TurboTaxBlogTeam

• Published Apr 6, 2016 - [Updated Mar 26, 2024]

As tax time rolls around, it’s not uncommon to find yourself facing the task of completing your tax return. One of the documents you may receive can include the Schedule K-1( Form 1065 ) or you may need to complete a small business tax filing that includes Schedule K-1 (Form 1120-S). While there is a Schedule K-1 (Form 1120-S) we will focus on Schedule K-1 (Form 1065). Don’t worry; we’re here to help with our Schedule K-1 instructions. 

In this 1065 K-1 instruction guide, we’ll help simplify the process of reporting and filing  Schedule K-1(Form 1065) amidst the paperwork chaos. Whether you’re a partner, shareholder, or an investor, this guide breaks down the information you need to know to hopefully make your tax-filing experiences much easier. 

Keep reading to learn the steps for reporting and filing Form 1065 Schedule K-1, and make sure you can handle your taxes with ease. 

What is a Schedule K-1?

Did you receive a K-1 form? It’s not a common form for most taxpayers, but questions about K-1s are some of the top questions we are seeing at this time in the season. K-1s are documents and small business tax forms that partnerships, LLCs, S-corps, estates, and trusts use to describe to owners/shareholders what income they are receiving from the entity.

Basically, it’s a schedule that allows you to see what income you received during the tax year, and the Schedule K-1 is used for pass-through entities. Realize, too, that you might receive a K-1 form if you are invested in a fund or an exchange traded fund that operates as a partnership. As a result, you’ll get a form that states your portion of the profit or loss associated with the partnership.

If you are a partner or shareholder in a pass-through entity, you probably received a copy of the Schedule K-1, filled out to report your share of the partnership’s income, deductions, and credits. The information from the K-1 is then put on your personal tax return.

The entity issuing the K-1 forms files them with the IRS. The recipients use their copies to make sure that they are paying the appropriate taxes.

Will You Get a K-1?

If you own a business with someone else, such as a partnership, then that business will issue you a K-1 to report your share of the income, credits, and deductions. If you own a business by yourself, either incorporated or as a sole proprietorship, then your business won’t issue a K-1.

There are a few other cases where you will receive a K-1 and not realize you were to get one – the most common has to do with your investments. If you invested in a master limited partnership (MLP), then you will receive a K-1 because MLPs are set up as partnerships, with shareholders being limited partners in the enterprise.

If you invested in an Exchange Traded Fund, some of those ETFs will issue K-1s if they are organized in a way that requires it. These ETFs are often trading in commodities such as gold, silver, natural gas, or oil.

Parts of the Schedule K-1

There are three different sections of the Schedule K-1:

• Issuing entity information: This section includes information about the entity issuing the K-1. It has the EIN, as well as the address and the IRS filing location of the entity. You can also find the publicly traded partnership status if it applies.
• Partner/shareholder information: This is the area where the individual partner/shareholder information appears. It includes the tax ID number (usually a Social Security number) as well as name and address.
• Financial details: In this portion, the partner/shareholder can see information about his or her profits and losses related to the entity’s activities. So, if you have received a distribution from your LLC, or if you have income from a partnership or S-corp, this is where it will appear. Your losses also appear in this section.

The tricky part for you as a tax filer who may be issued a K-1 that you have to file is timing since a partnership you are involved in needs to file their taxes first in order to generate a K-1 that is filed with your personal taxes. Unlike 1099 and W-2 forms, which are due to the taxpayer by the end of January ), a K-1 isn’t due until mid-March when the small business tax fiing deadline is.

Employers and banks know how much they’ve paid out to people by January 1st, so the 1099 and W-2 deadlines are reasonable. Small businesses like partnerships, multi-member LLCs, and  S-Corps, however, need to file the partnership taxes first to generate a K-1 that is filed with each individual partner’s personal taxes and they have until the March 15 tax deadline for small businesses to do so.  If you have a small business where a K-1 would be issued then you may be waiting for your K-1 before you file your personal taxes.

If you actually own the business, you can prepare your own K-1 when you prepare your business taxes and then file your K-1 with your personal taxes.

Form 1065 Schedule K-1 instructions

Now that you understand what a Schedule K-1 is if you are a business owner and are ready to learn how to complete one and file small business taxes ? Follow these Form 1065 K-1 instructions to get started: 

Part I. Partnership Information

• Part I is the easiest to understand in terms of instructions for 1065 K-1. For items A through C, enter the name, address,  employer identification number (EIN) of the partnership and the IRS center where the partnership filed return. 
• Check box D if your company is a publicly traded partnership. 

Part II. Partner’s Information

• For each partner, provide their name, address, and SSN or TIN. Then, you’ll check the boxes based on the type of partner they are– general partner or LLC member-manager, Limited partner or other LLC member. Identify if the partner is domestic or foreign. If the partner is a disregarded entity (DE) you will provide their name and taxpayer identification number (TIN). 
• The entity type in item I1 refers to whether they’re an individual, corporation, or so forth. The box on I2 will be checked if the partner is a retirement plan. 
• In item J, you’ll enter the partner’s share of business profit, loss, and capital at the beginning and end of the tax year. 
• item K outlines their liabilities at the beginning and end of the year. 
• For item L, you’ll enter the relevant information about the partner’s capital contributions, withdrawals, distributions, allocations of income or losses, and any other adjustments during the tax year. 
• In item M, if the partner has contributed property with a built-in gain or loss a statement must be attached.
• To complete item N, you’ll typically find information related to the partner’s share of any unrecognized gains or losses at the beginning and ending of the tax year. 

Part III. Partner’s Share of Current Year Income, Deductions, Credits, and Other Items

• The amounts reported in boxes 1 through 21 reflect the partners share of income, loss, deductions, credits and other items from the partnership business activities. You’ll also detail their share of deductions and tax credits during the year. 
•  In the final two boxes, 22 and 23, of the Form 1065 Schedule K-1 you will check if more than one activity for at-risk purposes or for passive activity purposes. If so, then there is an attached statement will be included for more details.

When is Schedule K-1 due?

The due date for Schedule K-1 is the same as the deadline for filing Form 1065 . The deadline for partners, LLCs, and S-corps is usually March 15th.

However, if you file an extension, the due date may be extended to September 15th. If September 15 falls on a weekend, the due date is the next business date. It’s important to note that individual partners or shareholders must receive their K-1 forms before their personal  tax return deadline to allow for the K-1 to be included in their personal filings, which individual tax returns are due on April 15 this year.

Don’t worry about knowing how to fill out your taxes if you have a K-1. You can come to TurboTax and do your taxes yourself, get help along the way and have your taxes reviewed by a tax expert before you file or hand your taxes off to a TurboTax Live expert who can do your taxes from start to finish.

If you have a small business that is an S-Corp, multi-member LLC, or partnership, you can come to TurboTax and be matched with a dedicated small business expert with TurboTax Live Full Service Business who specializes in business taxes and can do your taxes for you.

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25 responses to “Schedule (K-1) Instructions: How to File in 11 Steps”

Any idea when Turbotax business will be updated for trusts. I need to send out K1’s.

Does Turbo Tax Deluxe include Schedule K.

Is there an easy place to see a list of MLP’s that will send out k-1’s each year

If a patent files a 100 percent of s business and a shareholder received no profits dividends or anything is the shareholder still required to file a k form

Received a k-1, 11(C) which indicated my portion of a loss on the sale of my mother’s house in her final estate filing. Was told to file for 2014. I filed taxes already with my husband (jointly). This form lists me only (not my spouse) as I am one of 4 siblings. What do I do now?

Apparently the K1’s for publicly traded MLPs are different from private MLPs. Will Turbo Tax Premier allow me to enter data from a K1 that I received for my investment in a PUBLICLY TRADED MLP?

I received the K-1 for a MLP. It says not to use the information in Part III, and refers to an attached Supplemental K-1 with information for 4 Separate Passive Activities on it. How is this entered into Turbotax?. Do I need to complete a K-1 for each separate activity (they each have a different FEIN (Federal Employer Identification Number)?

Does Turbotax software support the entry of K1 information for publicly traded Master Limited Partnerships (MLPs)? If so, which package should I purchase?

Hi Albert, TurboTax Premier will handle your taxes with a K-1 for a MLP. Here is a link with more information https://turbotax.intuit.com/personal-taxes/online/premier.jsp If you have your own business you can also use TurboTax Home and Business which also supports K-1s. Thank you, Lisa Greene-Lewis

Thank you Lisa. I have been using another product which specifically will not take entries for a PUBLICLY TRADED MLP (apparently the K1’s for publicly traded MLPs are different from private MLPs). Just to be sure, will Turbo Tax Premier allow me to enter data from a K1 I received for my investment in a PUBLICLY TRADED MLP?

For an estate K-1 from a deceased mother, is there any type of TurboTax I need to buy. Just trying to figure out if Deluxe is enough or Premier. Again, not for a business but for personal income tax but received a K-1 from my mother’s estate.

I received a 2013 K-1 from an estate (fiscal year-9/24/13 to 8/29/2014). The estate received a 1099 R and the actual pension payment in 2014. The pension payment was paid to me in 2014. Do I report this on my 2014 tax return or am I required to amend my 2013 return?

I did not receive my schedule k-1 and it’s October 1st.The distributor is someone I was involved with in a lawsuit. What can I do to get my k1? I think he intends not sending me one.

I received my K-1 for the first time from my Partner – what do I do next? do I use it like a 1099 or Business income on a 1040?

If a family member holds an interest bearing note as nominee for other members of the family, is he required to obtain a separate EIN to fill in on the K-1 or may he use his social security number?

Im a limited partner in an MLP. Things I have read elsewhere say that if I sell my units (shares), I have to file state taxes in the states where the MLP does business, but I’ve not been able to find any details.

Is it true I have to file state taxes for every state the MLP does business?

I just received a K 1 from my dads anunity/life insurance my sister send the siblings all a K 1 included in that amount was reimbursement money I paid for our brothers funeral. Should that be included in the K1 total? That would make me pay taxes twice. Also will we have to pay penalties since we just receive it today? Please advise

If the statement above “the K-1 isn’t due until March 15th” is true, then why did I only receive my two on April 3 and 11, respectively?

We received a schedule k-1 after we filed our taxes last year. I suppose we have to file an amendment. Is that correct?

Hi Gloria, Yes, you will have to file an amended tax return to reflect whatever was on the K-1 if that K-1 covers tax year 2012. Thank you, Lisa Greene-Lewis

Lisa, what if the was zero income on the K-1? What is there to file if there’s not income or loss? By the way I have used Turbo Tax forever both the business and personal software.

I did not receive a K-1. My CPA spoke to the distributor who says it is not necessary for the inheritance. My CPA wants something in writing or I hope they’ll accept an authoritative answer from someone else.. At an impasse.

I received a K-1 form as a beneficiary to the estate of my late Uncle. I first received a distribution in 2012. The form is from 2012, but indicates a fiscal year from 6/1/12 to 5/31/13. Do I enter the amount shown (only on line 8) for 2013, or do I need to amend 2012. Using Turbo Tax for the past few year, this shouldn’t be hard to do, but what would be the best way to go about it? Thanks!

I received K-1 and the amount on the form was the amount I used but IRS said that I cannot claim that loss, can you tell me why?

Don’t know if you can help me. I received a K-1 from the executor of the estate I am an heir of. I received it by mail on April 16. According to the K-1 I have a “credit” of $15,000. I have asked for documentations that support the K-1. I have been told it is mainly from a sale of a house.

My question that is still unanswered is just how was a loss value established from the date of the descendent without an appraisal vs a final selling price.

I am past being able to file taxes and am worried about the IRS. I am also worried about whether the executor is being forthright. Any insight would be appreciated. I am not seeking legal advise and will not hold you accountable.

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ITR Filing Last Date FY 2023-24 (AY 2024-25)

Updated on : Aug 27th, 2024

Taxpayers filing their return after the due date will have to pay  interest  under Section  234A  and a  penalty  under Section  234F .

When is the Last Date to File ITR?

ITR filing last date for non audit tax payers for Financial Year 2023-24 (AY 2024-25) was July 31, 2024.  However, if you miss filing within the due date, you can still file a  belated return  before December 31, 2024.

Income Tax Returns (ITR) Filing Start Date for FY 2023-24 (AY 2024-25)

The Income Tax Return (ITR) e-filing for FY 2023-24 (AY 2024 -25) has started from 1st April 2024 and the last date to file ITR for FY 2023-24 is discussed below.

Income Tax Filing Due Dates for FY 2023-24 (AY 2024-25)

Consequences of Missing the ITR Filing Deadline

If you submit your return after the deadline, you will be liable to pay interest at a rate of 1% per month or part month on the unpaid tax amount as per  Section 234A .

In case of late filing,  Section 234F  imposes a late fee of Rs.5,000, which shall be reduced to Rs.1,000 if your total income is below Rs.5 lakh.

Loss Adjustment

In case you have incurred losses from sources like the stock market, mutual funds, properties, or any of your businesses, you have the option to carry them forward and offset them against your income in the subsequent year. This provision substantially reduces your tax liability in future years. However, you will not be allowed to carry forward these losses if you miss filing your ITR before the deadline.

What if ITR Filing is Missed?

Belated return.

If you miss the ITR filing due date, you can file a return after the due date, called a belated return. However, you will still have to pay the late fee and interest charges, and you will not be allowed to carry forward any losses for future adjustments. The last date for filing a belated return is 31st December of the assessment year (unless extended by the government). Therefore, for this year, you may submit the belated return by 31 December 2024 at the latest.

Updated Return

Still, if you miss the 31st December deadline due to unavoidable reasons still you can file the updated (ITR U) return subject to the conditions specified therein.  Click here to know more .

What are Financial Year (FY) and Assessment Year (AY)?

The return you will file in the upcoming year is for the income you earned in FY 2023-24, i.e. for the income earned between 1 April 2023 and 31 March 2024. The assessment year is the review year for FY 2023-2024, where you file your returns and declare your returns by declaring all the incomes, exemptions, deductions, losses etc., already made or incurred during the year for tax assessment. For the income earned during the FY (here FY 2023-24), the assessment year would be the immediately next year, i.e. 1st April 2024 to 31st March 2025. Hence, the assessment year would be AY 2024-25.

Important Due Dates for Paying Advance Tax Instalments for FY 2023-24

Whenever we talk about  income tax , there are certain tax formalities that need to be followed within the specified due dates, such as filing income tax returns, paying advance tax on time, etc.   

The due dates for the payment of advance tax are:

TDS Payment Due Dates for FY 2023-24

Tax Deducted at Source (TDS) is the tax  deducted from the money paid at the time of making specified payments such as salary, rent, commission, professional fees, interest etc. by the persons making such payments

The due dates for depositing the tax deducted at source and filing of TDS return for the financial year 2023-24 for deductors is as shown in the below table -

*For the government deductors, making the TDS via book entry (Treasury Challan) should be deposited on the same day of deduction, whereas for March month by the 7th of April.

TCS Payment Due Dates for FY 2023-24

Tax Collected at Source(TCS)   is the tax collected by the seller from the buyer on the sale of specified items and deposited by the seller to the Government.  For other cases, sellers must deposit the TCS amount within 7 days after the end of the month in which the tax was collected. Tax collectors are required to submit a quarterly TCS return in Form 27EQ for the tax collected during that quarter. Form 27D serves as the certificate issued for the filed TCS returns.

The due dates for depositing the tax collected at source and filing of TCS return for the financial year 2023-24 is as shown in the table below - 

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Frequently Asked Questions

An income tax refund can be claimed only when you file ITR. However, if you miss the due date for filing ITR, you can file a belated return on or before 31st December of the assessment year. A penalty of Rs.5,000 is charged for the delay. However, if the total income of the person is less than Rs.5 lakh, then the fee payable is Rs.1,000.

If you have missed paying taxes and filing your return within the due date, you will still be allowed to do so post the due date. However, a late filing penalty and interest will be levied while filing ITR. A penalty of Rs.5,000 is charged for the delay in filing of return. If the total income of the person is less than Rs.5 lakh, then the fee payable is Rs 1,000.

Section 139(4) allows for the filing of a belated return, i.e., a return after the due date. A penalty of up to Rs.5,000 is charged for the delay in filing of return. 

Usually, the due date to file an income tax return is 31st July for individuals and non-audit cases, and 31st October for audit cases of the relevant assessment year. You can seamlessly e-file your income tax return with Cleartax in under 3 minutes.

If the taxpayer wants to revise the original return filed, the same can be done using the revised return under Section 139(5). The revised return can be filed as per the standard procedure followed for original return filing. However, the taxpayer has to submit the ITR under Section 139(5). The entire process of e-verification needs to be completed while revising the return.

If the taxpayer wants to revise the original return after the due date, the same can be done using the revised return u/s 139(5). You can file a belated return on or before 31st December of the assessment year. Taxpayers cannot file any return once this date is passed. However, if the return was missed due to an extreme situation, you can lodge a request to your A.O. seeking permission to file past returns under Section 119.

If you fail to file an income tax return within the due date, a belated return can be filed. However, a penalty of up to Rs.5,000 for late filing will be charged for filing belated returns. If the total income of the person is less than Rs.5 lakh, then the fee payable is Rs.1,000. 

The due date of return filing for trusts for FY 2023-24, whose accounts are not required to be audited is 31st July 2024. If the accounts of the trust are required to be audited, the due date to file ITR will be 31st October 2024.      Suppose the trust is required to furnish a report in Form No. 3CEB u/s section 92E, the due date to file ITR will be 30th November 2024.

The due date for the return filing of domestic companies for FY 2023-24 is 31st October 2024. However, if the company is having any international transaction or specified domestic transaction and is required to furnish a report in Form No. 3CEB u/s section 92E, the due date to file ITR will be 30th November 2024.

The last date to file ITR for individuals is 31st July of the relevant assessment year and 31st October for taxpayers whose accounts are subject to audit.

It is the examination and inspection of an entity’s books of accounts to ensure compliance with the Income Tax Act, 1961. Only certain types of assesses need to get their tax audit done by a CA or a firm of CAs.

Any business with an annual turnover exceeding 1 crore and any professional with receipts above Rs 50 lakh has to get their tax audit done. 

The deadline is here and it is never a good idea to wait for extensions. Filing your income tax return has been made easier with Cleartax e-filing website. Files yours now in under 3 minutes.

The revised return can be filed on or before 31 st of December of the relevant Assessment year, if any omission or wrong statement is recognised after it is filed. Further, an updated return can also be filed within 2 years from the end of the relevant Assessment year.

Yes, if the return is filed after the deadline, then the refund credited to the assessee’s bank account might also be delayed. 

No penalty or interest is levied for filing income tax return after the due date if the income is below the taxable limit.

Penalty upto a maximum of  Rs. 5,000 for taxable incomes exceeding Rs.5,00,000.  For Taxable Income below Rs. 5,00,000, penalty may be applied upto Rs.1,000. Further interest is charged at the rate of 1% per month on the unpaid amount of tax, if any.

The earliest date to file Income Tax Return in 1st April of the Assessment Year. For instance, the earliest date to file Income Tax Return for AY 2024-25 is 1st April 2024.

ITR can be filed after the due date but such ITR should be filed before 31st December. This ITR will be considered Belated Return and a late filing fee will be levied along with interest. In addition to paying penalty and interest, individuals will be unable to carry forward losses other than loss from house property. It is to be noted that individuals will not be eligible to opt for the new tax regime when filing a Belated Income Tax Return. 

Yes, you can file a  Belated return after 31st July. however, you will have to pay a penalty of up to Rs. 5,000.

Yes, you can file income tax return after 31st December using ITR-U. However, you will be required to pay penalty of upto Rs. 5,000 and additional tax will be levied at 25% or 50% of the tax and interest due depending on whether the ITR-U is filed within 12 or 24 months from the end of the relevant assessment year.

About the Author

Ektha Surana

Multitasking between pouring myself coffees and poring over the ever-changing tax laws. Here, I've authored 100+ blogs on income tax and simplified complex income tax topics like the intimidating crypto tax rules, old vs new tax regime debate, changes in debt funds taxation, budget analysis and more. Some combinations I like- tax and content, finance & startups, technology & psychology, fitness & neuroscience. Read more

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Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

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September 25, 2024

Gov. Kemp Declares State of Emergency, Activates State Operations Center Ahead of Helene

Atlanta, GA  – Governor Brian P. Kemp directed the Georgia Emergency Management and Homeland Security Agency (GEMA/HS) to activate the State Operations Center (SOC) in preparation for Hurricane Helene, which is expected to strengthen into a hurricane before making landfall in Florida on Thursday. He declared a  State of Emergency  yesterday for all 159 counties, enabling emergency management teams to make necessary arrangements and position needed resources ahead of the storm's impact. Governor Kemp has also asked FEMA to grant Georgia an emergency declaration to further marshal resources and deploy them where most needed before, during, and after the major weather event.

"The current forecast for Hurricane Helene suggests this storm will impact every part of our state,"  said Governor Brian Kemp . "We are not taking anything for granted, which is why I have directed appropriate state agencies to work around the clock to ensure we're prepared for whatever is heading our way. I want to thank them for their diligence and ask that all Georgians make preparations now to keep their families and property safe."

Forecasters expect Helene to move into Georgia Thursday evening and early Friday morning, with tropical storm force winds and heavy rain possible throughout the state, potentially leading to spin-off tornadoes, downed trees and power lines, flooding, and other major impacts. The State Operations Center (SOC) elevated to a full-scale activation level at 7 a.m. this morning, and GEMA/HS will continue to monitor and aid local emergency management agencies for the duration of the event.

"As we closely monitor the development of Hurricane Helene, the safety of Georgians remains our top priority. GEMA/HS is working around the clock in coordination with local, state, and federal partners to ensure that we are fully prepared for any potential impacts,”  said GEMA/HS Director Chris Stallings . “We’ve pre-positioned resources, enhanced communication channels and are advising residents to stay informed and take the necessary precautions. Our team is ready to respond to emergencies and assist communities as needed, and we encourage everyone to follow official guidance to stay safe."

In case of flooding, do not drive or walk through standing water or drive around barricades. Stay away from downed power lines to avoid the risk of electric shock or electrocution. If a tornado warning is issued, storm cellars or basements provide the best protection. If an underground shelter is not available, go to a small, windowless interior room or hallway on the lowest floor possible.

For more information on how to prepare, visit  https://gema.georgia.gov/hurricanes  and  https://gema.georgia.gov/plan-prepare/ready-georgia .

As part of the Office of the Governor, the Georgia Emergency Management and Homeland Security Agency collaborates with local, state and federal governments in partnership with private sector and non-governmental organizations to protect life and property against man-made and natural emergencies. GEMA/HS’s  Ready Georgia  website and preparedness campaign provides Georgians with the knowledge needed to effectively prepare for disasters. Go to  gema.georgia.gov/plan-prepare/ready-georgia  for information on developing a custom emergency plan and Ready kit.

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Ricciardo replacement hit with FIA PUNISHMENT

Daniel Ricciardo 's Visa Cash App RB replacement has already been slammed with an FIA penalty.

Last week, VCARB announced that Ricciardo would be replaced for the final six races of the season , and potentially the 2025 season too, by young talent Liam Lawson.

F1 HEADLINES: Hamilton set for solo mission as star tipped to follow Ricciardo in F1 AXE

READ MORE: Ricciardo 'deserved better' than BRUTAL F1 axing

New Zealander Lawson raced with the team for five races during the 2023 season when standing in for Ricciardo after the Australian suffered a broken wrist .

However, Ricciardo was given his seat back for the 2024 season, despite Lawson's brilliance while deputising.

Ricciardo replacement hit with penalty

Ricciardo's performances throughout 2024 have been poor, with the 35-year-old often outperformed by his much-less experienced team-mate Yuki Tsunoda and struggling to capture the form that made him an eight-time grand prix winner earlier in his career.

Lawson will now be given the chance to impress in his stead, with it being reported that a seat with the main team alongside Max Verstappen is up for grabs if the 22-year-old performs.

Now, it has been revealed that his return to the F1 grid will be seriously impacted at the United States Grand Prix, with a grid penalty set to hamper his progress.

Lawson will likely be given a 10-place grid drop due to the replacement of the engine in the back of his VCARB car, as confirmed by Helmut Marko to Motorsport-Total .

"The first [race], I think, won't be relevant because he has an engine penalty. Ten places in the sprint race, so that doesn't exactly make life easier in Austin."

Lawson will still have plenty of opportunities to score points in Austin, with a sprint race and the main race offering him chances to move forward through the pack.

READ MORE: Ricciardo F1 exit CONFIRMED in official team statement

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For the latest information about developments related to Form 709 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form709 .

The annual gift exclusion for 2023 is $17,000. See Annual Exclusion , later.

For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $175,000. See Nonresidents Not Citizens of the United States , later.

The top rate for gifts and generation- skipping transfers remains at 40%. See Table for Computing Gift Tax .

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General Instructions

Purpose of form.

Use Form 709 to report the following.

Transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers.

Allocation of the lifetime GST exemption to property transferred during the transferor's lifetime. (For more details, see Schedule D, Part 2—GST Exemption Reconciliation , later, and Regulations section 26.2632-1.)

Determine whether you are required to file Form 709.

Determine what gifts you must report.

Decide whether you and your spouse, if any, will elect to split gifts for the year.

Complete lines 1 through 19 of Part 1—General Information .

List each gift on Part 1, 2, or 3 of Schedule A, as appropriate.

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In general. If you are a citizen or resident of the United States, you must file a gift tax return (whether or not any tax is ultimately due) in the following situations.

If you gave gifts to someone in 2023 totaling more than $17,000 (other than to your spouse), you probably must file Form 709. But see Transfers Not Subject to the Gift Tax and Gifts to Your Spouse , later, for more information on specific gifts that are not taxable.

Certain gifts, called future interests, are not subject to the $17,000 annual exclusion and you must file Form 709 even if the gift was under $17,000. See Annual Exclusion , later.

Spouses may not file a joint gift tax return. Each individual is responsible to file a Form 709.

You must file a gift tax return to split gifts with your spouse (regardless of their amount) as described in Part 1—General Information , later.

If a gift is of community property, it is considered made one-half by each spouse. For example, a gift of $100,000 of community property is considered a gift of $50,000 made by each spouse, and each spouse must file a gift tax return.

Likewise, each spouse must file a gift tax return if they have made a gift of property held by them as joint tenants or tenants by the entirety.

Only individuals are required to file gift tax returns. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes.

The donor is responsible for paying the gift tax. However, if the donor does not pay the tax, the person receiving the gift may have to pay the tax.

If a donor dies before filing a return, the donor's executor must file the return.

If you meet all of the following requirements, you are not required to file Form 709.

You made no gifts during the year to your spouse.

You did not give more than $17,000 to any one donee.

All the gifts you made were of present interests.

If the only gifts you made during the year are deductible as gifts to charities, you do not need to file a return as long as you transferred your entire interest in the property to qualifying charities. If you transferred only a partial interest, or transferred part of your interest to someone other than a charity, you must still file a return and report all of your gifts to charities.

See Pub. 526, Charitable Contributions, for more information on identifying a qualified charity.

If you are required to file a return to report noncharitable gifts and you made gifts to charities, you must include all of your gifts to charities on the return.

Transfers Subject to the Gift Tax

Generally, the federal gift tax applies to any transfer by gift of real or personal property, whether tangible or intangible, that you made directly or indirectly, in trust, or by any other means.

The gift tax applies not only to the free transfer of any kind of property, but also to sales or exchanges, not made in the ordinary course of business, where value of the money (or property) received is less than the value of what is sold or exchanged. The gift tax is in addition to any other tax, such as federal income tax, paid or due on the transfer.

The exercise or release of a general power of appointment may be a gift by the individual possessing the power. General powers of appointment are those in which the holders of the power can appoint the property under the power to themselves, their creditors, their estates, or the creditors of their estates. To qualify as a power of appointment, it must be created by someone other than the holder of the power.

The gift tax may also apply to forgiving a debt, to making an interest-free or below-market interest rate loan, to transferring the benefits of an insurance policy, to certain property settlements in divorce cases, and to giving up some amount of annuity in exchange for the creation of a survivor annuity.

Bonds that are exempt from federal income taxes are not exempt from federal gift taxes.

Sections 2701 and 2702 provide rules for determining whether certain transfers to a family member of interests in corporations, partnerships, and trusts are gifts. The rules of section 2704 determine whether the lapse of any voting or liquidation right is a gift.

The gift tax applies to transfers of digital assets. Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal transfer tax purposes.

You must file a gift tax return if you made any gift to your spouse of a terminable interest that does not meet the exception described in Life estate with power of appointment , later, or if your spouse is not a U.S. citizen and the total gifts you made to your spouse during the year exceed $175,000.

You must also file a gift tax return to make the qualified terminable interest property (QTIP) election described under Line 12. Election Out of QTIP Treatment of Annuities , later.

Except as described earlier, you do not have to file a gift tax return to report gifts to your spouse regardless of the amount of these gifts and regardless of whether the gifts are present or future interests.

Transfers Not Subject to the Gift Tax

Four types of transfers are not subject to the gift tax. These are:

Transfers to political organizations,

Transfers to certain exempt organizations,

Payments that qualify for the educational exclusion, and

Payments that qualify for the medical exclusion.

The gift tax does not apply to a transfer to a political organization (defined in section 527(e)(1)) for the use of the organization.

The gift tax does not apply to a transfer to any civic league or other organization described in section 501(c)(4); any labor, agricultural, or horticultural organization described in section 501(c)(5); or any business league or other organization described in section 501(c)(6) for the use of such organization, provided that such organization is exempt from tax under section 501(a).

The gift tax does not apply to an amount you paid on behalf of an individual to a qualifying domestic or foreign educational organization as tuition for the education or training of the individual. A qualifying educational organization is one that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. See section 170(b)(1)(A)(ii) and its regulations.

The payment must be made directly to the qualifying educational organization and it must be for tuition. No educational exclusion is allowed for amounts paid for books, supplies, room and board, or other similar expenses that are not direct tuition costs. To the extent that the payment to the educational organization was for something other than tuition, it is a gift to the individual for whose benefit it was made, and may be offset by the annual exclusion if it is otherwise available.

Contributions to a qualified tuition program (QTP) on behalf of a designated beneficiary do not qualify for the educational exclusion. See Line B. Qualified Tuition Programs (529 Plans or Programs) in the instructions for Schedule A, later.

The gift tax does not apply to an amount you paid on behalf of an individual to a person or institution that provided medical care for the individual. The payment must be to the care provider. The medical care must meet the requirements of section 213(d) (definition of medical care for income tax deduction purposes). Medical care includes expenses incurred for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, or for transportation primarily for and essential to medical care. Medical care also includes amounts paid for medical insurance on behalf of any individual.

The medical exclusion does not apply to amounts paid for medical care that are reimbursed by the donee's insurance. If payment for a medical expense is reimbursed by the donee's insurance company, your payment for that expense, to the extent of the reimbursed amount, is not eligible for the medical exclusion and you are considered to have made a gift to the donee of the reimbursed amount.

To the extent that the payment was for something other than medical care, it is a gift to the individual on whose behalf the payment was made and may be offset by the annual exclusion if it is otherwise available.

The medical and educational exclusions are allowed without regard to the relationship between you and the donee. For examples illustrating these exclusions, see Regulations section 25.2503-6(c).

Qualified disclaimers.

A donee's refusal to accept a gift is called a disclaimer . If a person makes a qualified disclaimer of any interest in property, the property will be treated as if it had never been transferred to that person. Accordingly, the disclaimant is not regarded as making a gift to the person who receives the property because of the qualified disclaimer.

To be a qualified disclaimer, a refusal to accept an interest in property must meet the following conditions.

The refusal must be in writing.

The refusal must be received by the donor, the legal representative of the donor, the holder of the legal title to the property disclaimed, or the person in possession of the property within 9 months after the later of:

The day the transfer creating the interest is made, or

The day the disclaimant reaches age 21.

The disclaimant must not have accepted the interest or any of its benefits.

As a result of the refusal, the interest must pass without any direction from the disclaimant to either:

The spouse of the decedent, or

A person other than the disclaimant.

The refusal must be irrevocable and unqualified.

The 9-month period for making the disclaimer is generally determined separately for each taxable transfer. For gifts, the period begins on the date the transfer is a completed transfer for gift tax purposes.

The first $17,000 of gifts of present interest to each donee during the calendar year is subtracted from total gifts in figuring the amount of taxable gifts. For a gift in trust, each beneficiary of the trust is treated as a separate donee for purposes of the annual exclusion.

All of the gifts made during the calendar year to a donee are fully excluded under the annual exclusion if they are all gifts of present interest and they total $17,000 or less.

For gifts made to spouses who are not U.S. citizens, the annual exclusion has been increased to $175,000, provided the additional (above the $17,000 annual exclusion) $158,000 gift would otherwise qualify for the gift tax marital deduction (as described in the Schedule A, Part 4, line 4, instructions, later).

Only the annual exclusion applies to gifts made to a nonresident not a citizen of the United States. Deductions and credits are not considered in determining gift tax liability for such transfers.

A gift of a future interest cannot be excluded under the annual exclusion.

A gift is considered a present interest if the donee has all immediate rights to the use, possession, and enjoyment of the property or income from the property.

A gift is considered a future interest if the donee's rights to the use, possession, and enjoyment of the property or income from the property will not begin until some future date. Future interests include reversions, remainders, and other similar interests or estates.

A contribution to a QTP on behalf of a designated beneficiary is considered a gift of a present interest.

A gift to a minor is considered a present interest if all of the following conditions are met.

Both the property and its income may be expended by, or for the benefit of, the minor before the minor reaches age 21.

All remaining property and its income must pass to the minor on the minor's 21st birthday.

If the minor dies before the age of 21, the property and its income will be payable either to the minor's estate or to whomever the minor may appoint under a general power of appointment.

The gift of a present interest to more than one donee as joint tenants qualifies for the annual exclusion for each donee.

Nonresidents not citizens of the United States are subject to gift and GST taxes for gifts of tangible property situated in the United States. A person is considered a nonresident not a citizen of the United States if, at the time the gift is made, (1) was not a citizen of the United States and did not reside there, or (2) was domiciled in a U.S. territory and acquired citizenship solely by reason of birth or residence in the territory. Under certain circumstances, they are also subject to gift and GST taxes for gifts of intangible property. See section 2501(a).

If you are a nonresident not a citizen of the United States who made a gift subject to gift tax, you must file a gift tax return when any of the following apply.

You gave any gifts of future interests.

Your gifts of present interests to any donee other than your spouse total more than $17,000.

Your outright gifts to your spouse who is not a U.S. citizen total more than $175,000.

You must report on Form 709 the GST tax imposed on inter vivos direct skips. An inter vivos direct skip is a transfer made during the donor's lifetime that is:

Subject to the gift tax,

Of an interest in property, and

Made to a skip person. (See Gifts Subject to Both Gift and GST Taxes , later.)

A transfer is subject to the gift tax if it is required to be reported on Schedule A of Form 709 under the rules contained in the gift tax portions of these instructions, including the split gift rules. Therefore, transfers made to political organizations, transfers made to certain exempt organizations, transfers that qualify for the medical or educational exclusions, transfers that are fully excluded under the annual exclusion, and most transfers made to your spouse are not subject to the GST tax.

Transfers subject to the GST tax are described in further detail in the instructions.

Certain transfers receive special treatment if the transferred property is subject to an ETIP. An ETIP is the period during which, should the donor die, the value of transferred property would be includible (other than by reason of section 2035) in the gross estate of the donor or the spouse of the donor. For transfers subject to an ETIP, GST tax reporting is required at the close of the ETIP.

For example, if A transfers a house to a qualified personal residence trust for a term of 10 years, with the remainder to A’s granddaughter, the value of the house would be includible in A’s estate if A died within the 10-year period during which A retained an interest in the trust. In this case, a portion of the transfer to the trust is a completed gift that must be reported on Part 1 of Schedule A. The GST portion of the transfer would not be reported until A died or A’s interest in the trust otherwise ended.

Report the gift portion of such a transfer on Schedule A, Part 1, at the time of the actual transfer. Report the GST portion on Schedule D, Part 1, but only at the close of the ETIP. Use Form 709 only to report those transfers where the ETIP closed due to something other than the donor's death. (If the ETIP closed as the result of the donor's death, report the transfer on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.)

If you are filing this Form 709 solely to report the GST portion of transfers subject to an ETIP, complete the form as you normally would with the following exceptions.

Write “ETIP” at the top of page 1.

Complete only lines 1 through 6, 8, and 9 of Part 1—General Information .

Complete Schedule D. Complete columns B and C of Schedule D, Part 1, as explained in the instructions for that schedule.

Complete only lines 10 and 11 of Schedule A, Part 4.

The special valuation rules of section 2701 contain three elections that you can make only with Form 709.

A transferor may elect to treat a qualified payment right that the transferor holds (and all other rights of the same class) as other than a qualified payment right.

A person may elect to treat a distribution right held by that person in a controlled entity as a qualified payment right.

An interest holder may elect to treat as a taxable event the payment of a qualified payment that occurs more than 4 years after its due date.

The elections described in (1) and (2) must be made on the Form 709 that is filed by the transferor to report the transfer that is being valued under section 2701. The elections are made by attaching a statement to Form 709. For information on what must be in the statement and for definitions and other details on the elections, see section 2701 and Regulations section 25.2701-2(c).

The election described in (3) may be made by attaching a statement to the Form 709 filed by the recipient of the qualified payment for the year the payment is received. If the election is made on a timely filed return, the taxable event is deemed to occur on the date the qualified payment is received. If it is made on a late-filed return, the taxable event is deemed to occur on the first day of the month immediately preceding the month in which the return is filed. For information on what must be in the statement and for definitions and other details on this election, see section 2701 and Regulations section 25.2701-4(d).

All of the elections may be revoked, but only with the consent of the IRS.

When To File

Form 709 is an annual return.

Generally, you must file Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made. However, in instances when April 15 falls on a Saturday, Sunday, or legal holiday, Form 709 will be due on the next business day. See section 7503.

If the donor died during 2023, the executor must file the donor's 2023 Form 709 not later than the earlier of:

The due date (with extensions) for filing the donor's estate tax return; or

April 15, 2024, or the extended due date granted for filing the donor's gift tax return.

Extension of Time To File

There are two methods of extending the time to file the gift tax return. Neither method extends the time to pay the gift or GST taxes. If you want an extension of time to pay the gift or GST taxes, you must request that separately. See Regulations section 25.6161-1.

Any extension of time granted for filing your calendar year 2023 federal income tax return will also automatically extend the time to file your 2023 federal gift tax return. Income tax extensions are made by using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or Form 2350, Application for Extension of Time To File U.S. Income Tax Return. You may only use these forms to extend the time for filing your gift tax return if you are also requesting an extension of time to file your income tax return.

If you do not request an extension for your income tax return, use Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax, to request an automatic 6-month extension of time to file your federal gift tax return. In addition to containing an extension request, Form 8892 also serves as a payment voucher (Form 8892-V) for a balance due on federal gift taxes for which you are extending the time to file. For more information, see Form 8892.

Filers can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the mailing date.

For the IRS mailing address to use if you're using a PDS, go to IRS.gov/PDSstreetAddresses .

File Form 709 at the following address.

If using a PDS, file at this address.

If you find that you must change something on a return that has already been filed, you should:

File another Form 709;

Enter “Supplemental Information” across the top of page 1 of the form;

Include a statement of what has changed, along with the supporting information; and

Attach a copy of the original Form 709 that has already been filed.

For the mailing address for a supplemental Form 709, see Filing Estate and Gift Tax Returns . File the amended Form 709 at the following address.

If you have already been notified that the return has been selected for examination, you should provide the additional information directly to the office conducting the examination.

In general, a gift will be considered adequately disclosed if the return or statement includes the following.

A full and complete Form 709.

A description of the transferred property and any consideration received by the donor.

The identity of, and relationship between, the donor and each donee.

If the property is transferred in trust, the trust's employer identification number (EIN) and a brief description of the terms of the trust (or a copy of the trust instrument in lieu of the description).

Either a qualified appraisal or a detailed description of the method used to determine the fair market value of the gift.

See Regulations section 301.6501(c)-1(e) and (f) for details, including what constitutes a qualified appraisal, the information required if no appraisal is provided, and the information required for transfers under sections 2701 and 2702.

Section 6651 imposes penalties for both late filing and late payment, unless there is reasonable cause for the delay.

If you receive a notice about penalties after you file Form 709, send an explanation and we will determine if you meet reasonable-cause criteria. Do not attach an explanation when you file Form 709.

There are also penalties for willful failure to file a return on time, willful attempt to evade or defeat payment of tax, and valuation understatements that cause an underpayment of the tax. A substantial valuation understatement occurs when the reported value of property entered on Form 709 is 65% or less of the actual value of the property. A gross valuation understatement occurs when the reported value listed on the Form 709 is 40% or less of the actual value of the property.

Penalties may also be applied to tax return preparers, including gift tax return preparers.

Gift tax return preparers who prepare any return or claim for refund that reflects an understatement of tax liability due to an unreasonable position are subject to a penalty equal to the greater of $1,000 or 50% of the income earned (or to be earned) for the preparation of each such return.

Gift tax return preparers who prepare any return or claim for refund with an understatement of tax liability due to willful or reckless conduct can be penalized $5,000 or 75% of the income derived (or to be derived) for the preparation of the return.

Gift tax return preparers who prepare any return or claim for a refund are required to furnish a copy to the taxpayer, sign the return, and provide their PTIN, but who fail to do so, are subject to a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect.

See section 6694, the related regulations, and Ann. 2009-15, 2009-11 I.R.B. 687, available at IRS.gov/pub/irs-irbs/irb09-11.pdf , for more information.

If you buy property with your own funds and the title to the property is held by you and a donee as joint tenants with right of survivorship and if either you or the donee may give up those rights by severing your interest, you have made a gift to the donee in the amount of half the value of the property.

If you create a joint bank account for yourself and a donee (or a similar kind of ownership by which you can get back the entire fund without the donee's consent), you have made a gift to the donee when the donee draws on the account for the donee’s own benefit. The amount of the gift is the amount that the donee took out without any obligation to repay you.

If you buy a U.S. savings bond registered as payable to yourself or a donee, there is a gift to the donee when the donee cashes the bond without any obligation to account to you.

If you received a qualified terminable interest (see Line 12. Election Out of QTIP Treatment of Annuities in the instructions for Schedule A, later) from your spouse for which a marital deduction was elected on your spouse's estate or gift tax return, you will be subject to the gift tax (and GST tax, if applicable) if you dispose of all or part of your life income interest (by gift, sale, or otherwise).

Generally, the entire value of the property transferred will be treated as a taxable gift less:

The amount you received (if any) for the life income interest; and

The amount (if any) determined after the application of section 2702, valuing certain retained interests at zero, for the life income interest you retained after the transfer.

That portion of the property's value that is attributable to the remainder interest is a gift of a future interest for which no annual exclusion is allowed. To the extent that you transferred the life income interest without receiving any value in return, the transfer is a gift, and you may claim an annual exclusion, treating the person to whom you transferred the interest as the donee for purposes of figuring the annual exclusion.

Specific Instructions

Part 1—general information.

Enter your social security number (SSN), if applicable, or your individual taxpayer identification number (ITIN), but only if you have previously used the ITIN to file other U.S. tax returns. If you do not have an SSN or a previously used ITIN, the IRS will assign an Internal Revenue Service Number (IRSN) to you. If you have already been assigned an IRSN, please enter the number on line 3. If you do not have a SSN, ITIN, or IRSN, leave line 3 blank.

Lines 4 and 6. Address

Enter your current mailing address.

If your address is outside of the United States or its territories, enter the information as follows: city, province or state, and name of country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

In general, your legal residence (also known as your domicile) is acquired by living in a place, for even a brief period of time, with no definite present intention of moving from that place.

Enter the state of the United States (including the District of Columbia) or a foreign country in which you legally reside or are domiciled at the time of the gift.

Enter your citizenship.

The term “citizen of the United States” includes a person who, at the time of making the gift:

Was domiciled in a territory of the United States,

Was a U.S. citizen, and

Became a U.S. citizen for a reason other than being a citizen of a U.S. territory or being born or residing in a territory.

A nonresident not a citizen of the United States includes a person who, at the time of making the gift:

Became a U.S. citizen only because that person was a citizen of a territory or was born or resided in a territory.

Lines 12–18. Split Gifts

If you and your spouse both consent, all gifts (including gifts of property held with your spouse as joint tenants or tenants by the entirety) either of you make to third parties during the calendar year will be considered as made one-half by each of you if all of the following apply.

You and your spouse were married to one another at the time of the gift.

If divorced or widowed after the gift, you did not remarry during the rest of the calendar year.

Neither of you was a nonresident not a citizen of the United States at the time of the gift.

You did not give your spouse a general power of appointment over the property interest transferred.

If you transferred property partly to your spouse and partly to third parties, you can only split the gifts if the interest transferred to the third parties is ascertainable at the time of the gift.

The consent is effective for the entire calendar year; therefore, all gifts made by both you and your spouse to third parties during the calendar year (while you were married) must be split.

If the consent is effective, the liability for the entire gift tax of each spouse is joint and several.

If you meet these requirements and want your gifts to be considered made one-half by you and one-half by your spouse, check the “Yes” box on line 12, complete lines 13 through 17, and have your spouse sign the consent on line 18.

If you are not married or do not wish to split gifts, skip to line 19.

If you were married to one another for all of 2023, check the “Yes” box and skip to line 17. If you were married for only part of the year, check the “No” box and go to line 16. If you were divorced or widowed after you made the gift, you cannot elect to split gifts if you remarried before the end of 2023.

Check the box that explains the change in your marital status during the year and give the date you were married, divorced, or widowed.

Consent of Spouse

Your spouse must sign the consent for your gift-splitting election to be valid. The consent may generally be signed at any time after the end of the calendar year. However, there are two exceptions.

The consent may not be signed after April 15 following the end of the year in which the gift was made. But if neither you nor your spouse has filed a gift tax return for the year on or before that date, the consent must be made on the first gift tax return for the year filed by either of you.

The consent may not be signed after a notice of deficiency for the gift tax for the year has been sent to either you or your spouse.

The executor for a deceased spouse or the guardian for a legally incompetent spouse may sign the consent.

When the Consenting Spouse Must Also File a Gift Tax Return

In general, if you and your spouse elect gift splitting, then both spouses must file their own individual gift tax return.

However, only one spouse must file a return if the requirements of either of the exceptions below are met. In these exceptions, gifts means transfers (or parts of transfers) that do not qualify for the political organization, educational, or medical exclusions.

During the calendar year:

Only one spouse made any gifts,

The total value of these gifts to each third-party donee does not exceed $34,000, and

All of the gifts were of present interests.

Only one spouse (the donor spouse) made gifts of more than $17,000 but not more than $34,000 to any third-party donee,

The only gifts made by the other spouse (the consenting spouse) were gifts of not more than $17,000 to third-party donees other than those to whom the donor spouse made gifts, and

All of the gifts by both spouses were of present interests.

If either of the above exceptions is met, only the donor spouse must file a return and the consenting spouse signifies consent on that return.

Specific instructions for Part 2—Tax Computation are discussed later. Because you must complete Schedules A, B, C, and D to fill out Part 2, you will find instructions for these schedules later.

If the donor is a citizen or resident of the United States and the spouse died after December 31, 2010, the donor may be eligible to use the deceased spouse's unused exclusion (DSUE) amount. The executor of the spouse's estate must have elected on Form 706 to allow use of the unused exclusion amount. See the instructions for Form 706, Part 6—Portability of Deceased Spousal Unused Exclusion . If the executor of the estate made this election, attach the first four pages of Form 706 filed by the estate. Include any attachments related to DSUE that were filed with Form 706 and calculations of any adjustments to the DSUE amount like audit reports or previously filed Forms 709. Please see Rev. Proc. 2022-32 , which provides an update to the simplified method for making a late DSUE election for certain qualifying taxpayers (superseding Rev. Proc. 2017-34). See also section 2010(c)(4) and related regulations.

Using the checkboxes provided, indicate whether the donor is applying or has applied a DSUE amount from a predeceased spouse to gifts reported on this or a previous Form 709. If so, complete Schedule C before going to Part 2—Tax Computation , later.

If you reported on this Form 709 any transfer that includes a digital asset (or a financial interest in a digital asset), answer “Yes” to the question on Line 20. Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box.

Schedule A. Computation of Taxable Gifts

Do not enter on Schedule A any gift or part of a gift that qualifies for the political organization, educational, or medical exclusions. In the instructions below, gifts means transfers (or parts of transfers) that do not qualify for the political organization, educational, or medical exclusions.

If the value of any gift you report in either Part 1, Part 2, or Part 3 of Schedule A includes a discount for lack of marketability, a minority interest, a fractional interest in real estate, blockage, market absorption, or for any other reason, answer “Yes” to the question at the top of Schedule A. Also attach an explanation giving the basis for the claimed discounts and showing the amount of the discounts taken.

Line B. Qualified Tuition Programs (529 Plans or Programs)

If in 2023, you contributed more than $17,000 to a qualified tuition plan (QTP) on behalf of any one person, you may elect to treat up to $85,000 of the contribution for that person as if you had made it ratably over a 5-year period. The election allows you to apply the annual exclusion to a portion of the contribution in each of the 5 years, beginning in 2023. You can make this election for as many separate people as you made QTP contributions.

You can only apply the election to a maximum of $85,000. You must report all of your 2023 QTP contributions for any single person that exceed $85,000 (in addition to any other gifts you made to that person).

For each of the 5 years, you report in Part 1 of Schedule A one-fifth (20%) of the amount for which you made the election. In column E of Part 1 (Schedule A), list the date of the gift as the calendar year for which you are deemed to have made the gift (that is, the year of the current Form 709 you are filing). Do not list the actual year of contribution for subsequent years.

However, if in any of the last 4 years of the election, you did not make any other gifts that would require you to file a Form 709, you do not need to file Form 709 to report that year's portion of the election amount.

In 2023, D contributed $100,000 to a QTP for the benefit of A. D elects to treat $85,000 of this contribution as having been made ratably over a 5-year period. Accordingly, for 2023, D reports the following.

In 2024, D gives a gift of $20,000 cash to B and no other gifts. On 2024 Form 709, D reports in Part 1 of Schedule A the $20,000 gift to B and a $17,000 gift to A (the one-fifth portion of the 2023 gift that is treated as made in 2024). In column E of Part 1 (Schedule A), D lists “2024” as the date of the gift.

D makes no gifts in 2025, 2026, or 2027. D is not required to file Form 709 in any of those years to report the one-fifth portion of the QTP gift because D is not otherwise required to file Form 709.

You make the election by checking the box on line B at the top of Schedule A. The election must be made for the calendar year in which the contribution is made. Also attach an explanation that includes the following.

The total amount contributed per individual beneficiary.

The amount for which the election is being made.

The name of the individual for whom the contribution was made.

If you are electing gift splitting, apply the gift-splitting rules before applying the QTP rules. Each spouse would then decide individually whether to make this QTP election.

After you determine which gifts you made in 2023 that are subject to the gift tax, list them on Schedule A. You must divide these gifts between:

Part 1—those subject only to the gift tax (gifts made to nonskip persons—see Part 1—Gifts Subject Only to Gift Tax , later),

Part 2—those subject to both the gift and GST taxes (gifts made to skip persons—see Gifts Subject to Both Gift and GST Taxes and Part 2—Direct Skips , later), and

Part 3—those subject only to the gift tax at this time but which could later be subject to GST tax (gifts that are indirect skips—see Part 3—Indirect Skips and Other Transfers in Trust , later).

If you need more space, attach a separate sheet using the same format as Schedule A.

Enter a gift only once—in Part 1, Part 2, or Part 3.

Do not enter any gift or part of a gift that qualified for the political organization, educational, or medical exclusion.

Enter gifts under “Gifts made by spouse” only if you have chosen to split gifts with your spouse and your spouse is required to file a Form 709 (see Part 1—General Information, Lines 12–18. Split Gifts , earlier).

In column F, enter the full value of the gift (including those made by your spouse, if applicable). If you have chosen to split gifts, that one-half portion of the gift is entered in column G.

Gifts to Donees Other Than Your Spouse

You must always enter all gifts of future interests that you made during the calendar year regardless of their value.

If the total gifts of present interests to any donee are more than $17,000 in the calendar year, then you must enter all such gifts that you made during the year to or on behalf of that donee, including those gifts that will be excluded under the annual exclusion. If the total is $17,000 or less, you need not enter on Schedule A any gifts (except gifts of future interests) that you made to that donee. Enter these gifts in the top half of Part 1, 2, or 3, as applicable.

Enter on Schedule A the entire value of every gift you made during the calendar year while you were married, even if the gift's value will be less than $17,000 after it is split in column G of Part 1, 2, or 3 of Schedule A.

If you elected gift splitting and your spouse made gifts, list those gifts in the space below “Gifts made by spouse” in Part 1, 2, or 3. Report these gifts in the same way you report gifts you made.

Gifts to Your Spouse

Except for the gifts described below, you do not need to enter any of your gifts to your spouse on Schedule A.

Terminable interests are defined in the instructions for Part 4, line 4. If all the terminable interests you gave to your spouse qualify as life estates with power of appointment (defined under Life estate with power of appointment , later), you do not need to enter any of them on Schedule A.

However, if you gave your spouse any terminable interest that does not qualify as a life estate with power of appointment, you must report on Schedule A all gifts of terminable interests you made to your spouse during the year.

If you make a gift to a charitable remainder trust and your spouse is the only noncharitable beneficiary (other than yourself), the interest you gave to your spouse is not considered a terminable interest and, therefore, should not be shown on Schedule A. See section 2523(g)(1). For definitions and rules concerning these trusts, see section 2056(b)(8)(B).

Generally, you should not report a gift of a future interest to your spouse unless the future interest is also a terminable interest that is required to be reported as described earlier. However, if you gave a gift of a future interest to your spouse and you are required to report the gift on Form 709 because you gave the present interest to a donee other than your spouse, then you should enter the entire gift, including the future interest given to your spouse, on Schedule A. You should use the rules under Gifts Subject to Both Gift and GST Taxes , later, to determine whether to enter the gift on Schedule A, Part 1, 2, or 3.

If your spouse is not a U.S. citizen and you gave your spouse a gift of a future interest, you must report on Schedule A all gifts to your spouse for the year. If all gifts to your spouse were present interests, do not report on Schedule A any gifts to your spouse if the total of such gifts for the year does not exceed $175,000 and all gifts in excess of $17,000 would qualify for a marital deduction if your spouse were a U.S. citizen (see the instructions for Schedule A, Part 4, line 4). If the gifts exceed $175,000, you must report all of the gifts even though some may be excluded.

Gifts Subject to Both Gift and GST Taxes

Definitions.

The GST tax you must report on Form 709 is that imposed only on inter vivos direct skips. An inter vivos direct skip is a transfer that is:

Made to a skip person.

A gift is “subject to the gift tax” if you are required to list it on Schedule A of Form 709. However, if you make a nontaxable gift (which is a direct skip) to a trust for the benefit of an individual, this transfer is subject to the GST tax unless:

During the lifetime of the beneficiary, no corpus or income may be distributed to anyone other than the beneficiary; and

If the beneficiary dies before the termination of the trust, the assets of the trust will be included in the gross estate of the beneficiary.

If the property transferred in the direct skip would have been includible in the donor's estate if the donor died immediately after the transfer, see Transfers Subject to an Estate Tax Inclusion Period (ETIP) , earlier.

To determine if a gift “is of an interest in property” and “is made to a skip person,” you must first determine if the donee is a “natural person” or a “trust,” as defined below.

For purposes of the GST tax, a trust includes not only an ordinary trust, but also any other arrangement (other than an estate) that although not explicitly a trust, has substantially the same effect as a trust. For example, a trust includes life estates with remainders, terms for years, and insurance and annuity contracts. A transfer of property that is conditional on the occurrence of an event is a transfer in trust.

If a gift is made to a natural person, it is always considered a gift of an interest in property for purposes of the GST tax.

If a gift is made to a trust, a natural person will have an interest in the property transferred to the trust if that person either has a present right to receive income or corpus from the trust (such as an income interest for life) or is a permissible current recipient of income or corpus from the trust (for example, possesses a general power of appointment).

A donee, who is a natural person, is a skip person if that donee is assigned to a generation that is two or more generations below the generation assignment of the donor. See Determining the Generation of a Donee , later.

A donee that is a trust is a skip person if all the interests in the property transferred to the trust (as defined above) are held by skip persons.

A trust will also be a skip person if there are no interests in the property transferred to the trust held by any person, and future distributions or terminations from the trust can be made only to skip persons.

A nonskip person is any donee who is not a skip person.

Determining the Generation of a Donee

Generally, a generation is determined along family lines as follows.

If the donee is a lineal descendant of a grandparent of the donor (for example, the donor's cousin, niece, nephew, etc.), the number of generations between the donor and the descendant (donee) is determined by subtracting the number of generations between the grandparent and the donor from the number of generations between the grandparent and the descendant (donee).

If the donee is a lineal descendant of a grandparent of a spouse (or former spouse) of the donor, the number of generations between the donor and the descendant (donee) is determined by subtracting the number of generations between the grandparent and the spouse (or former spouse) from the number of generations between the grandparent and the descendant (donee).

A person who at any time was married to a person described in (1) or (2) above is assigned to the generation of that person. A person who at any time was married to the donor is assigned to the donor's generation.

A relationship by adoption or half-blood is treated as a relationship by whole-blood.

A person who is not assigned to a generation according to (1), (2), (3), or (4) above is assigned to a generation based on the person’s birth date as follows.

A person who was born not more than 12½ years after the donor is in the donor's generation.

A person born more than 12½ years, but not more than 37½ years, after the donor is in the first generation younger than the donor.

Similar rules apply for a new generation every 25 years.

If more than one of the rules for assigning generations apply to a donee, that donee is generally assigned to the youngest of the generations that would apply.

If an estate, trust, partnership, corporation, or other entity (other than governmental entities and certain charitable organizations and trusts, described in sections 511(a)(2) and 511(b)(2), as discussed later) is a donee, then each person who indirectly receives the gift through the entity is treated as a donee and is assigned to a generation as explained in the above rules.

Charitable organizations and trusts, described in sections 511(a)(2) and 511(b)(2), and governmental entities are assigned to the donor's generation. Transfers to such organizations are therefore not subject to the GST tax. These gifts should always be listed in Part 1 of Schedule A.

Notice 2017-15 permits a taxpayer to reduce the GST exemption allocated to transfers that were made to or for the benefit of transferees whose generation assignment is changed as a result of the Windsor decision. A taxpayer’s GST exemption that was allocated to a transfer to a transferee (or a trust for the sole benefit of such transferee) whose generation assignment should have been determined on the basis of a familial relationship as the result of the Windsor decision, and are nonskip persons, is deemed void. For additional information, go to IRS.gov/Businesses/Small-Businesses-Self-Employed/Estate-and-Gift-Taxes .

Gifts in the form of charitable remainder annuity trusts, charitable remainder unitrusts, and pooled income funds are not transfers to skip persons and therefore are not direct skips. You should always list these gifts in Part 1 of Schedule A even if all of the life beneficiaries are skip persons.

Generation Assignment Where Intervening Parent Is Deceased

If you made a gift to your grandchild and at the time you made the gift, the grandchild's parent (who is your or your spouse's or your former spouse's child) is deceased, then for purposes of generation assignment, your grandchild is considered to be your child rather than your grandchild. Your grandchild's children will be treated as your grandchildren rather than your great-grandchildren.

This rule is also applied to your lineal descendants below the level of grandchild. For example, if your grandchild is deceased, your great-grandchildren who are lineal descendants of the deceased grandchild are considered your grandchildren for purposes of the GST tax.

This special rule may also apply in other cases of the death of a parent of the transferee. If property is transferred to a descendant of a parent of the transferor and that person's parent (who is a lineal descendant of the parent of the transferor) is deceased at the time the transfer is subject to gift or estate tax, then for purposes of generation assignment, the individual is treated as a member of the generation that is one generation below the lower of:

The transferor's generation, or

The generation assignment of the youngest living ancestor of the individual who is also a descendant of the parent of the transferor.

The same rules apply to the generation assignment of any descendant of the individual.

This rule does not apply to a transfer to an individual who is not a lineal descendant of the transferor if the transferor at the time of the transfer has any living lineal descendants.

If any transfer of property to a trust would have been a direct skip except for this generation assignment rule, then the rule also applies to transfers from the trust attributable to such property.

For assigning individuals to generations for purposes of the GST tax, any individual who dies no later than 90 days after a transfer occurring by reason of the death of the transferor is treated as having predeceased the transferor. The 90-day rule applies to transfers occurring on or after July 18, 2005. See Regulations section 26.2651-1(a)(2)(iii) for more information.

The GST rules can be illustrated by the following examples.

You give your house to your daughter with the remainder then passing to your daughter’s children. This gift is made to a “trust” even though there is no explicit trust instrument. The interest in the property transferred (the present right to use the house) is transferred to a nonskip person (your daughter). Therefore, the trust is not a skip person because there is an interest in the transferred property that is held by a nonskip person, and the gift is not a direct skip. The transfer is an indirect skip, however, because on the death of the daughter, a termination of your daughter’s interest in the trust will occur that may be subject to the GST tax. See the instructions for Part 3—Indirect Skips and Other Transfers in Trust , later, for a discussion of how to allocate GST exemption to such a trust.

You give $100,000 to your grandchild. This gift is a direct skip that is not made in trust. You should list it in Part 2 of Schedule A.

You establish a trust that is required to accumulate income for 10 years and then pay its income to your grandchildren for their lives and upon their deaths distribute the corpus to their children. Because the trust has no current beneficiaries, there are no present interests in the property transferred to the trust. All of the persons to whom the trust can make future distributions (including distributions upon the termination of interests in property held in trust) are skip persons (that is, your grandchildren and great-grandchildren). Therefore, the trust itself is a skip person and you should list the gift in Part 2 of Schedule A.

You establish a trust that pays all of its income to your grandchildren for 10 years. At the end of 10 years, the corpus is to be distributed to your children. Because for this purpose interests in trusts are defined only as present interests, all of the interests in this trust are held by skip persons (the children's interests are future interests). Therefore, the trust is a skip person and you should list the entire amount you transferred to the trust in Part 2 of Schedule A even though some of the trust's ultimate beneficiaries are nonskip persons.

Part 1—Gifts Subject Only to Gift Tax

List in Part 1 gifts subject only to the gift tax. Generally, all of the gifts you made to your spouse (that are required to be listed, as described earlier), to your children, and to charitable organizations are not subject to the GST tax and should therefore be listed only in Part 1.

Group the gifts in four categories.

Gifts made to your spouse.

Gifts made to third parties that are to be split with your spouse.

Charitable gifts (if you are not splitting gifts with your spouse).

Other gifts.

Number and describe all gifts (including charitable, public, and similar gifts) in the columns provided in Schedule A.

Describe each gift in enough detail so that the property can be easily identified, as explained below.

For real estate, give:

A legal description of each parcel;

The street number, name, and area if the property is located in a city; and

A short statement of any improvements made to the property.

For bonds, give:

The number of bonds transferred;

The principal amount of each bond;

Name of obligor;

Date of maturity;

Rate of interest;

Date or dates when interest is payable;

Series number, if there is more than one issue;

Exchanges where listed or, if unlisted, give the location of the principal business office of the corporation; and

CUSIP number. The CUSIP number is a nine-digit number assigned by the American Banking Association to traded securities.

For stocks:

Give number of shares;

State whether common or preferred;

If preferred, give the issue, par value, quotation at which returned, and exact name of corporation;

If unlisted on a principal exchange, give the location of the principal business office of the corporation, the state in which incorporated, and the date of incorporation;

If listed, give principal exchange; and

CUSIP number.

For interests in property based on the length of a person's life, give the date of birth of the person. If you transfer any interest in a closely held entity, provide the EIN of the entity.

For life insurance policies, give the name of the insurer and the policy number.

Clearly identify in the description column which gifts create the opening of an ETIP as described under Transfers Subject to an Estate Tax Inclusion Period (ETIP) , earlier. Describe the interest that is creating the ETIP. An allocation of GST exemption to property subject to an ETIP that is made prior to the close of the ETIP becomes effective no earlier than the date of the close of the ETIP. See Schedule D. Computation of GST Tax , later.

Show the basis you would use for income tax purposes if the gift were sold or exchanged. Generally, this means cost plus improvements, less applicable depreciation, amortization, and depletion.

For more information on adjusted basis, see Pub. 551, Basis of Assets.

The value of a gift is the fair market value (FMV) of the property on the date the gift is made (valuation date). The FMV is the price at which the property would change hands between a willing buyer and a willing seller, when neither is forced to buy or to sell, and when both have reasonable knowledge of all relevant facts. FMV may not be determined by a forced sale price, nor by the sale price of the item in a market other than that in which the item is most commonly sold to the public. The location of the item must be taken into account whenever appropriate.

The FMV of a stock or bond (whether listed or unlisted) is the mean between the highest and lowest selling prices quoted on the valuation date. If only the closing selling prices are available, then the FMV is the mean between the quoted closing selling price on the valuation date and on the trading day before the valuation date. If there were no sales on the valuation date, figure the FMV as follows.

Find the mean between the highest and lowest selling prices on the nearest trading date before and the nearest trading date after the valuation date. Both trading dates must be reasonably close to the valuation date.

Prorate the difference between mean prices to the valuation date.

Add or subtract (whichever applies) the prorated part of the difference to or from the mean price figured for the nearest trading date before the actual valuation date.

If no actual sales were made reasonably close to the valuation date, make the same computation using the mean between the bona fide bid and the asked prices instead of sales prices. If actual sales prices or bona fide bid and asked prices are available within a reasonable period of time before the valuation date but not after the valuation date, or vice versa, use the mean between the highest and lowest sales prices or bid and asked prices as the FMV.

Stock of close corporations or inactive stock must be valued on the basis of net worth, earnings, earning and dividend capacity, and other relevant factors.

Generally, the best indication of the value of real property is the price paid for the property in an arm's-length transaction on or before the valuation date. If there has been no such transaction, use the comparable sales method. In comparing similar properties, consider differences in the date of the sale, and the size, condition, and location of the properties, and make all appropriate adjustments.

The value of all annuities, life estates, terms for years, remainders, or reversions is generally the present value on the date of the gift.

Sections 2701 and 2702 provide special valuation rules to determine the amount of the gift when a donor transfers an equity interest in a corporation or partnership (section 2701) or makes a gift in trust (section 2702). The rules only apply if, immediately after the transfer, the donor (or an applicable family member) holds an applicable retained interest in the corporation or partnership, or retains an interest in the trust. For details, see sections 2701 and 2702, and their regulations.

Enter an amount in this column only if you have chosen to split gifts with your spouse.

If you elected to split gifts with your spouse and your spouse has given a gift(s) that is being split with you, enter in this area of Part 1 information on the gift(s) made by your spouse. If only you made gifts and you are splitting them with your spouse, do not make an entry in this area.

Generally, if you elect to split your gifts, you must split all gifts made by you and your spouse to third-party donees. The only exception is if you gave your spouse a general power of appointment over a gift you made.

Supplemental Documents

To support the value of your gifts, you must provide information showing how it was determined.

For stock of close corporations or inactive stock, attach balance sheets, particularly the one nearest the date of the gift, and statements of net earnings or operating results and dividends paid for each of the 5 preceding years.

For each life insurance policy, attach Form 712, Life Insurance Statement.

In certain situations, for example, where the surrender value of the policy exceeds its replacement cost, the true economic value of the policy will be greater than the amount shown on line 59 of Form 712. In these situations, report the full economic value of the policy on Schedule A. See Rev. Rul. 78-137, 1978-1 C.B. 280, for details.

If the gift was made by means of a trust, attach a certified or verified copy of the trust instrument to the return on which you report your first transfer to the trust. However, to report subsequent transfers to the trust, you may attach a brief description of the terms of the trust or a copy of the trust instrument.

Also attach any appraisal used to determine the value of real estate or other property.

If you do not attach this information, Schedule A must include a full explanation of how value was determined.

Part 2—Direct Skips

List in Part 2 only those gifts that are currently subject to both the gift and GST taxes. You must list the gifts in Part 2 in the chronological order that you made them. Number, describe, and value the gifts as described in the instructions for Part 1.

If you made a transfer to a trust that was a direct skip, list the entire gift as one line entry in Part 2.

If you elect under section 2632(b)(3) to not have the automatic allocation rules of section 2632(b) apply to a transfer, enter a check in column C next to the transfer. You must also attach a statement to Form 709 clearly describing the transaction and the extent to which the automatic allocation is not to apply. Reporting a direct skip on a timely filed Form 709 and paying the GST tax on the transfer will qualify as such a statement.

If you are reporting a GST that was subject to an ETIP (provided the ETIP closed as a result of something other than the death of the transferor; see Form 706), do not include the transfer subject to an ETIP on Schedule A. Rather, report the transfer subject to an ETIP on Schedule D. See Schedule D, Part 1—Generation-Skipping Transfers , later. Report all other gifts made during the year on Schedule A as you normally would.

See this heading under Part 1.

Part 3—Indirect Skips and Other Transfers in Trust

Some gifts made to trusts are subject only to gift tax at the time of the transfer but may later be subject to GST tax. The GST tax could apply either at the time of a distribution from the trust, at the termination of the trust, or both.

Section 2632(c) defines indirect skips and applies special rules to the allocation of GST exemption to such transfers. In general, an indirect skip is a transfer of property that is subject to gift tax (other than a direct skip) and is made to a GST trust. A GST trust is a trust that could have a GST with respect to the transferor, unless the trust provides for certain distributions of trust corpus to nonskip persons. See section 2632(c)(3)(B) for details.

List in Part 3 those gifts that are indirect skips as defined in section 2632(c) or may later be subject to GST tax. This includes indirect skips for which election 2, described below, will be made in the current year or has been made in a previous year. You must list the gifts in Part 3 in the chronological order that you made them.

Column C. Section 2632(c) Election

Section 2632(c) provides for the automatic allocation of the donor's unused GST exemption to indirect skips. This section also sets forth three different elections you may make regarding the allocation of exemption.

Election 1 is timely made if it is made on a timely filed gift tax return for the year the transfer was made or was deemed to have been made.

Elections 2 and 3 may be made on a timely filed gift tax return for the year for which the election is to become effective.

To make one of these elections, check column C next to the transfer to which the election applies. You must also attach an explanation as described below. If you are making election 2 or 3 on a return on which the transfer is not reported, simply attach the statement described below.

If you are reporting a transfer to a trust for which election 2 or 3 was made on a previously filed return, do not make an entry in column C for that transfer and do not attach a statement.

Attach a statement to Form 709 that describes the election you are making and clearly identifies the trusts and/or transfers to which the election applies.

Part 4—Taxable Gift Reconciliation

Enter only gifts of the donor. If gift splitting has been elected, enter only the value of the gift that is attributable to the spouse that is filing the return.

Enter the total annual exclusions you are claiming for the gifts listed on Schedule A. See Annual Exclusion , earlier. If you split a gift with your spouse, the annual exclusion you claim against that gift may not be more than the smaller of your half of the gift or $17,000.

Line 4. Marital Deduction

Enter all of the gifts to your spouse that you listed on Schedule A and for which you are claiming a marital deduction. Do not enter any gift that you did not include on Schedule A. On the dotted line on line 4, indicate which numbered items from Schedule A are gifts to your spouse for which you are claiming the marital deduction.

You may deduct all gifts of nonterminable interests made during the year that you entered on Schedule A regardless of amount, and certain gifts of terminable interests as outlined below.

Generally, you cannot take the marital deduction if the gift to your spouse is a terminable interest. In most instances, a terminable interest is nondeductible if someone other than the donee spouse will have an interest in the property following the termination of the donee spouse's interest. Some examples of terminable interests are:

A life estate,

An estate for a specified number of years, or

Any other property interest that after a period of time will terminate or fail.

If you transfer an interest to your spouse as sole joint tenant with yourself or as a tenant by the entirety, the interest is not considered a terminable interest just because the tenancy may be severed.

You may deduct, without an election, a gift of a terminable interest if all four requirements below are met.

Your spouse is entitled for life to all of the income from the entire interest.

The income is paid yearly or more often.

Your spouse has the unlimited power, while alive or by will, to appoint the entire interest in all circumstances.

No part of the entire interest is subject to another person's power of appointment (except to appoint it to your spouse).

If either the right to income or the power of appointment given to your spouse pertains only to a specific portion of a property interest, the marital deduction is allowed only to the extent that the rights of your spouse meet all four of the above conditions. For example, if your spouse is to receive all of the income from the entire interest, but only has a power to appoint one-half of the entire interest, then only one-half qualifies for the marital deduction.

A partial interest in property is treated as a specific portion of an entire interest only if the rights of your spouse to the income and to the power are a fractional or percentile share of the entire property interest. This means that the interest or share will reflect any increase or decrease in the value of the entire property interest. If the spouse is entitled to receive a specified sum of income annually, the capital amount that would produce such a sum will be considered the specific portion from which the spouse is entitled to receive the income.

You may elect to deduct a gift of a terminable interest if it meets requirements (1), (2), and (4) earlier, even though it does not meet requirement (3).

You make this election simply by listing the QTIP on Schedule A and deducting its value from Schedule A, Part 4, line 4. You are presumed to have made the election for all qualified property that you both list and deduct on Schedule A. You may not make the election on a late-filed Form 709.

Enter the amount of the annual exclusions that were claimed for the gifts listed on line 4.

You may deduct from the total gifts made during the calendar year all gifts you gave to or for the use of:

The United States, a state or political subdivision of a state, or the District of Columbia for exclusively public purposes;

Any corporation, trust, community chest, fund, or foundation organized and operated only for religious, charitable, scientific, literary, or educational purposes, or to prevent cruelty to children or animals, or to foster national or international amateur sports competition (if none of its activities involve providing athletic equipment unless it is a qualified amateur sports organization), as long as no part of the earnings benefits any one person, no substantial propaganda is produced, and no lobbying or campaigning for any candidate for public office is done;

A fraternal society, order, or association operating under a lodge system, if the transferred property is to be used only for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals; or

Any war veterans' organization organized in the United States (or any of its territories), or any of its auxiliary departments or local chapters or posts, as long as no part of any of the earnings benefits any one person.

On line 7, show your total charitable, public, or similar gifts (minus annual exclusions allowed). On the dotted line, indicate which numbered items from the top of Schedule A are charitable gifts.

If GST tax is due on any direct skips reported on this return, the amount of that GST tax is also considered a gift and must be added to the value of the direct skip reported on this return.

If you entered gifts on Part 2, or if you and your spouse elected gift splitting and your spouse made gifts subject to the GST tax that you are required to show on your Form 709, complete Schedule D, and enter on line 10 the total from Schedule D, Part 3, column G. Otherwise, enter zero on line 10.

Section 2523(f)(6) creates an automatic QTIP election for gifts of joint and survivor annuities where the spouses are the only possible recipients of the annuity prior to the death of the last surviving spouse.

The donor spouse can elect out of QTIP treatment, however, by checking the box on line 12 and entering the item number from Schedule A for the annuities for which you are making the election. Any annuities entered on line 12 cannot also be entered on line 4 of Schedule A, Part 4. Any such annuities that are not listed on line 12 must be entered on line 4 of Part 4, Schedule A. If there is more than one such joint and survivor annuity, you are not required to make the election for all of them. Once made, the election is irrevocable.

Schedule B. Gifts From Prior Periods

If you did not file gift tax returns for previous periods, check the “No” box on page 1 of Form 709, line 11a, of Part 1—General Information . If you filed gift tax returns for previous periods, check the “Yes” box on line 11a and complete Schedule B by listing the years or quarters in chronological order as described below. If you need more space, attach a separate sheet using the same format as Schedule B.

If you filed returns for gifts made before 1971 or after 1981, show the calendar years in column A. If you filed returns for gifts made after 1970 and before 1982, show the calendar quarters.

In column B, identify the IRS office where you filed the returns. If you have changed your name, be sure to list any other names under which the returns were filed. If there was any other variation in the names under which you filed, such as the use of full given names instead of initials, please explain.

To determine the amount of applicable credit (formerly unified credit) used for gifts made after 1976, use the Worksheet for Schedule B, Column C (Credit Allowable for Prior Periods) , unless your prior gifts total $500,000 or less.

In column C, enter the amount of applicable credit actually applied in the prior period.

See Redetermining the Applicable Credit , later.

In column D, enter the amount of specific exemption claimed for gifts made in periods ending before January 1, 1977.

In column E, show the correct amount (the amount finally determined) of the taxable gifts for each earlier period.

See Regulations section 25.2504-2 for rules regarding the final determination of the value of a gift.

Amounts shown in column E should reflect all taxable gifts, even if no gift tax was paid due to the applicable (formerly unified) credit.

Redetermining the Applicable Credit

To redetermine the applicable credit for prior gifts in excess of $500,000, use the Worksheet for Schedule B, Column C (Credit Allowable for Prior Periods) .

(as Recalculated for 2023 Rates)

Schedule C. Portability of Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion Amount

Section 303 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 authorized estates of decedents dying on or after January 1, 2011, to elect to transfer any unused exclusion to the surviving spouse. The amount received by the surviving spouse is called the deceased spousal unused exclusion, or DSUE , amount. If the executor of the decedent's estate elects transfer, or portability, of the DSUE amount, the surviving spouse can apply the DSUE amount received from the estate of the last deceased spouse (defined later) against any tax liability arising from subsequent lifetime gifts and transfers at death.

A nonresident surviving spouse who is not a citizen of the United States may not take into account the DSUE amount of a deceased spouse, except to the extent allowed by treaty with the surviving spouse’s country of citizenship.

The last deceased spouse is the most recently deceased person who was married to the surviving spouse at the time of that person's death. The identity of the last deceased spouse is determined as of the day a taxable gift is made and is not impacted by whether the decedent's estate elected portability or whether the last deceased spouse had any DSUE amount available. Remarriage also does not affect the designation of the last deceased spouse and does not prevent the surviving spouse from applying the DSUE amount to taxable transfers.

When a taxable gift is made, the DSUE amount received from the last deceased spouse is applied before the surviving spouse's basic exclusion amount. A surviving spouse who has more than one predeceased spouse is not precluded from using the DSUE amount of each spouse in succession. A surviving spouse may not use the sum of DSUE amounts from multiple predeceased spouses at one time nor may the DSUE amount of a predeceased spouse be applied after the death of a subsequent spouse.

When a surviving spouse applies the DSUE amount to a lifetime gift, the IRS may examine any return of a predeceased spouse whose executor elected portability to verify the allowable DSUE amount. The DSUE may be adjusted or eliminated as a result of the examination; however, the IRS may make an assessment of additional tax on the return of a predeceased spouse only within the applicable limitations period under section 6501.

Restored Exclusion Amount.

Prior to the decision of the Supreme Court in United States v. Windsor , 570 U.S. 744, 133 S. Ct. 2675 (2013), the Defense of Marriage Act (DOMA), Public Law 104-199 (110 Stat. 2419), required that marriages of couples of the same sex should not be treated as being married for federal tax purposes. As a result, taxpayers in a same-sex marriage were not entitled to claim a marital deduction for gifts or bequests to each other. Those taxpayers were required to use their applicable exclusion amount to defray any gift or estate tax imposed on the transfer or were required to pay gift or estate taxes, to the extent the taxpayer's exclusion previously had been exhausted.

In Windsor , the Supreme Court declared that DOMA was unconstitutional. For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex. The term “spouse” includes an individual married to a person of the same sex. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn't considered a marriage under state law aren't considered married for federal tax purposes.

Under a new procedure, a donor who made a transfer to the donor's same-sex spouse, which resulted in a reduction of the donor's applicable exclusion amount, can now recalculate the remaining applicable exclusion. This procedure is only available to transfers that did not qualify for the marital deduction for federal gift tax purposes at the time of the transfer, based solely on the application of DOMA. If the limitations period has expired, the donor may recalculate the remaining applicable exclusion. However, once the limitations period on assessment of tax has expired, neither the value of the transferred interest nor any position concerning a legal issue (other than the existence of the marriage) related to the transfer can be changed. Similarly, no credit or refund of the gift taxes paid on the donor's transfer to the donor's same-sex spouse can be given once the limitations period on claims for credit or refund has expired.

The first step of the procedure is to determine the amount of applicable exclusion that was expended on a taxable gift to a same-sex spouse. In any given year, the amount of applicable exclusion expended on a taxable gift to a same-sex spouse is equal to the amount of applicable exclusion expended on all taxable gifts multiplied by the ratio of the amount of taxable gifts to the same-sex spouse over total taxable gifts. The amount of applicable exclusion expended on all taxable gifts is equal to the lesser of the available applicable exclusion or the amount of all taxable gifts.

In 2011, A made $5 million of taxable gifts. A made a $3 million taxable gift to B, same-sex spouse, and a $2 million taxable gift to C, another individual. A's marriage to B was recognized by the state where they got married, but was not recognized by the federal government. The transfer to B would qualify for the marital deduction if A's marriage to B was recognized by the federal government. A has a basic exclusion of $5 million. A had previously used $1 million of the applicable exclusion on other gifts in previous years. This means that A had $4 million of applicable exclusion available in 2011. Since A's available applicable exclusion ($4 million) is less than the amount of all taxable gifts for the year ($5 million), A expended all $4 million of the available applicable exclusion on all taxable gifts during the year.

Example of Calculation of Restored Exclusion Amount

The second step of the procedure is to repeat the first step for every year where the donor made a taxable gift to a same-sex spouse.

The third step of the procedure is to add up the result for all the years. The result is the total amount of applicable exclusion expended on the same-sex spouse. This amount of applicable exclusion will be restored to the donor for use on future gifts and bequests and is known as the Restored Exclusion Amount. Enter this amount on line 3 of Schedule C.

Attach a statement to Form 709 detailing the calculation of the above procedure on the first Form 709 that you claim a Restored Exclusion Amount.

Completing Schedule C

Complete Schedule C if the donor is a surviving spouse who received a DSUE amount from one or more predeceased spouses, or if the donor is a taxpayer who made a taxable transfer to a same-sex spouse which resulted in a reduction of the taxpayer's available applicable exclusion amount (or both).

Schedule C requests information on all DSUE amounts received from the donor's last deceased spouse and any previously deceased spouses. Each line in the chart should reflect a different predeceased spouse. Attach proof of each portability election reported on Schedule C.

In this Part, include information about the DSUE amount from the donor's most recently deceased spouse (whose date of death is after December 31, 2010). In column E, enter the total of the amount in column D that the donor has applied to gifts in previous years and is applying to gifts reported on this return. A donor may apply DSUE only to gifts made after the DSUE arose.

Enter information about the DSUE amount from the spouse(s), if any, who died prior to the donor's most recently deceased spouse (but not before January 1, 2011) if the prior spouse's executor elected portability of the DSUE amount. In column D, indicate the amount of DSUE received from the estate of each predeceased spouse. In column E, enter the portion of the amount of DSUE shown in column D that was applied to prior lifetime gifts or transfers. A donor may apply DSUE only to gifts made after the DSUE arose.

On line 1, enter the donor's basic exclusion amount; for 2023, this amount is $12,920,000. Add the amounts listed in column E from Parts 1 and 2 and enter the total on line 2. On line 3, enter the Restored Exclusion Amount. On line 4, enter the total of lines 1, 2, and 3. Using the Table for Computing Gift Tax , determine the donor's applicable credit by applying the appropriate tax rate to the amount on line 4. Enter this amount on line 5 and on line 7 of Part 2—Tax Computation .

Schedule D. Computation of GST Tax

Part 1—generation-skipping transfers.

Enter in Part 1 all of the gifts you listed in Part 2 of Schedule A, in the same order and showing the same values. If reporting the GST portion of transfers subject to an ETIP, see How to report GSTs after the close of an ETIP , later.

List items from Schedule A, Part 2, column A, in the same order. Next, list items to be reported on Schedule D (including ETIP transfers), if any.

Only provide descriptions for ETIP transfers; otherwise, leave blank.

You are allowed to claim the gift tax annual exclusion currently allowable for your reported direct skips (other than certain direct skips to trusts—see Note below ) using the rules and limits discussed earlier for the gift tax annual exclusion. However, you must allocate the exclusion on a gift-by-gift basis for GST computation purposes. You must allocate the exclusion to each gift, to the extent desired but not exceeding the maximum allowable amount, in chronological order, beginning with the earliest gift that qualifies for the exclusion. Be sure that you do not claim a total exclusion of more than $17,000 per donee.

You may not claim any annual exclusion for a transfer made to a trust unless the trust meets the requirements discussed under Part 2—Direct Skips , earlier.

If you are reporting a GST that occurred because of the close of an ETIP, complete Part 1 as follows.

For transfers subject to an ETIP only, describe each transfer as provided in the instructions for Part 1 of Schedule A. In addition, describe the interest that is closing the ETIP, explain what caused the interest to terminate, list the date the ETIP closed, and list the year the gift portion of the transfer was reported and its item number on Schedule A that was originally filed to report the gift portion of the ETIP transfer.

If the GST exemption is being allocated on a timely filed (including extensions) gift tax return, enter the value as of the close of the ETIP.

If the GST exemption is being allocated on a late-filed (past the due date including extensions) gift return, enter the value as of the date the gift tax return was filed.

Part 2—GST Exemption Reconciliation

Every donor is allowed a lifetime GST exemption. The amount of the exemption for 2023 is $12,920,000. For transfers made through 1998, the GST exemption was $1 million. The exemption amounts for 1999 through 2023 are as follows.

A donor made $1,750,000 in direct-skip GSTs through 2005, and allocated all $1,500,000 of the exemption to those transfers. In 2023, the donor makes a $2,000,000 taxable GST. The donor can allocate $2,000,000 of exemption to the 2023 transfer but cannot allocate the $9,420,000 of unused 2023 exemption to pre-2023 transfers.

However, if in 2005, the donor made a $1,750,000 transfer to a trust that was not a direct skip, but from which GSTs could be made in the future, the donor could allocate the increased exemption to the trust, even though no additional transfers were made to the trust. See Regulations section 26.2642-4 for the redetermination of the applicable fraction when additional exemption is allocated to the trust.

Keep a record of your transfers and exemption allocations to make sure that any future increases are allocated correctly.

Enter on line 1 of Part 2 the maximum GST exemption you are allowed. This will not necessarily be the highest indexed amount if you made no GSTs during the year of the increase.

The donor can apply this exemption to inter vivos transfers (that is, transfers made during the donor's life) on Form 709. The executor can apply the exemption on Form 706 to transfers taking effect at death. An allocation is irrevocable.

In the case of inter vivos direct skips, a portion of the donor's unused exemption is automatically allocated to the transferred property unless the donor elects otherwise. To elect out of the automatic allocation of exemption, you must file Form 709 and attach a statement to it clearly describing the transaction and the extent to which the automatic allocation is not to apply. Reporting a direct skip on a timely filed Form 709 and paying the GST tax on the transfer will prevent an automatic allocation.

If you elect QTIP treatment for any gifts in trust listed on Schedule A, then on Schedule D you may also elect to treat the entire trust as non-QTIP for purposes of the GST tax. The election must be made for the entire trust that contains the particular gift involved on this return. Be sure to identify the item number of the specific gift for which you are making this special QTIP election.

Enter the amount of GST exemption you are applying to transfers reported in Part 3 of Schedule A.

Section 2632(c) provides an automatic allocation to indirect skips of any unused GST exemption. The unused exemption is allocated to indirect skips to the extent necessary to make the inclusion ratio zero for the property transferred. You may elect out of this automatic allocation as explained in the instructions for Part 3.

You may wish to allocate GST exemption to transfers not reported on this return, such as a late allocation.

To allocate your exemption to such transfers, attach a statement to this Form 709 and entitle it “Notice of Allocation.” The notice must contain the following for each trust (or other transfer).

Clear identification of the trust, including the trust's EIN, if known.

If this is a late allocation, the year the transfer was reported on Form 709.

The value of the trust assets at the effective date of the allocation.

The amount of your GST exemption allocated to each gift (or a statement that you are allocating exemption by means of a formula such as “an amount necessary to produce an inclusion ratio of zero”).

The inclusion ratio of the trust after the allocation.

Total the exemption allocations and enter this total on line 6.

Where the property involved in such a transfer is subject to an ETIP, an allocation of the GST exemption at the time of the transfer will only become effective at the end of the ETIP. For details, see Transfers Subject to an Estate Tax Inclusion Period (ETIP) , earlier, and section 2642(f).

Part 3—Tax Computation

You must enter in Part 3 every gift you listed in Part 1 of Schedule D.

You are not required to allocate your available exemption. You may allocate some, all, or none of your available exemption, as you wish, among the gifts listed in Part 3 of Schedule D. However, the total exemption claimed in column C may not exceed the amount you entered on line 3 of Part 2 of Schedule D.

Carry your computation to 3 decimal places (for example, “1.000”).

Part 2—Tax Computation (Page 1 of Form 709)

To compute the tax for the amount on line 3 (to be entered on line 4) and the tax for the amount on line 2 (to be entered on line 5), use the Table for Computing Gift Tax .

The applicable credit (formerly unified credit) amount is the tentative tax on the applicable exclusion amount. For gifts made in 2023, the applicable exclusion amount equals:

The basic exclusion amount of $12,920,000, PLUS

Any DSUE amount, PLUS

Any Restored Exclusion Amount.

If you are a citizen or resident of the United States, you must apply any available applicable credit against gift tax. If you are not eligible to use a DSUE amount from a predeceased spouse, or Restored Exclusion Amount on taxable gifts made to a same-sex spouse, enter $5,113,800 on line 7. Nonresidents not citizens of the United States may not claim the applicable credit and should enter zero on line 7.

If you are eligible to use a DSUE amount from a predeceased spouse or a Restored Exclusion Amount for taxable gifts to a same-sex spouse (or both), complete Schedule C—Deceased Spousal Unused Exclusion (DSUE) Amount and enter the amount from line 5 of that schedule on line 7 of Part 2—Tax Computation .

Determine the tentative tax on the applicable exclusion amount using the rates in the Table for Computing Gift Tax , and enter the result on line 7.

Enter 20% of the amount allowed as a specific exemption for gifts made after September 8, 1976, and before January 1, 1977. (These amounts will be among those listed in Schedule B, column D, for gifts made in the third and fourth quarters of 1976.)

Gift tax conventions are in effect with Australia, Austria, Denmark, France, Germany, Japan, and the United Kingdom. If you are claiming a credit for payment of foreign gift tax, figure the credit and attach the calculation to Form 709, along with evidence that the foreign taxes were paid. See the applicable convention for details of computing the credit.

Make your check or money order payable to “United States Treasury” and write the donor's SSN on it. You may not use an overpayment on Form 1040 or 1040-SR to offset the gift and GST taxes owed on Form 709.

The IRS cannot accept a single check (including a cashier's check) for amounts of $100,000,000 ($100 million) or more. If you're sending $100 million or more by check, you'll need to spread the payments over two or more checks, with each check made out for an amount less than $100 million. The $100 million or more amount limit does not apply to other methods of payment (such as electronic payments), so please consider paying by means other than checks.

As a donor, you must sign the return. If you pay another person, firm, or corporation to prepare your return, that person must also sign the return as preparer unless that person is your regular full-time employee.

Remember, if you and your spouse have consented to split gifts, your spouse must also sign and date the return in Part 1, line 18.

If you want to allow the return preparer (listed on the bottom of page 1 of Form 709) to discuss your 2023 Form 709 with the IRS, check the “Yes” box to the far right of your signature on page 1 of your return.

If you check the “Yes” box, you (and your spouse, if splitting gifts) are authorizing the IRS to call your return preparer to answer questions that may arise during the processing of your return. You are also authorizing the return preparer of your 2023 Form 709 to:

Give the IRS any information that is missing from your return;

Call the IRS for information about the processing of your return or the status of your payment(s);

Receive copies of notices or transcripts related to your return, upon request; and

Respond to certain IRS notices about math errors, offsets, and return preparation.

You are not authorizing your return preparer to receive any refund check, to bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the authorization of your return preparer, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization will automatically end 3 years from the date of filing Form 709. If you wish to revoke the authorization before it ends, see Pub. 947.

Instructions for Form 709 - Notices

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need the information to figure and collect the right amount of tax. Form 709 is used to report (1) transfers subject to the federal gift and certain GST taxes and to figure the tax, if any, due on those transfers; and (2) allocations of the lifetime GST exemption to property transferred during the transferor's lifetime.

Our legal right to ask for the information requested on this form is found in sections 6001, 6011, 6019, and 6061, and their regulations. You are required to provide the information requested on this form. Section 6109 requires that you provide your identifying number.

Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give such information shown on your Form 709 to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

We may disclose the information on your Form 709 to the Department of the Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information that we cannot get in any other way for purposes of determining the amount of or to collect the tax you owe. We may disclose the information on your Form 709 to the Comptroller General to review the Internal Revenue Service. We may also disclose the information on your Form 709 to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purpose of determining entitlement for benefits or the eligibility for, and the repayment of, loans.

If you are required to but do not file a Form 709, or do not provide the information requested on the form, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments . Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address. Instead, see Where To File , earlier.