Baby Gifts New Baby
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Personalized baby gifts, unique baby gifts, baby furniture, kids furniture Baby Gifts Personalized Baby Gifts Baby Furniture Baptism Gifts Baby Christening Gifts New Baby Gifts New Baby Gift Baskets Baby Shower Gifts Baby Blankets Monogrammed Baby Gifts Unique Baby Gifts Baby Names PRODUCT _ INDEX Home --------------- Address Book All Sport Lamp Arched Wall Plaque Attache Baby Doll Cradle Backpacks(boys) Backpacks(girls) Bank Growth Chart Basketball Bank Bath Wraps Bean Bag Blanket Throw Bookcase Book Rack Bulletin Boards Carriage Throw Ceramic Frames Ceramic Frames Ceramic House Ceramic Mail Holders Chair Clothes Tree Cheval Mirror Clothes Tree Dinosaur Bank Soft Sculpt. Name Doll Armoire Doll Canopy bed Doll Carriage Doll High Chair Double Step Stools Duffle Bag Four Peg Wall Plaque Fabric Covered Album Framed Art Garden Set Hand Painted Albums Heart Bookends Heavy Hooded Towel Heirloom Blanket Honeymoon Bank Hooded Towel Initial Wall Plaque Jewelry Boxes Knit Blanket Kids Bake Apron Lampposts Large Ceramic Lamp 5 Peg Wall Plaque Large Mirror Lovies mesh Toy Cart Toy Chest Mini Trunk Mirror Plaque Park Bench Pendulum Clocks Photo Albums Piano Photo Growth Chart Piggy Banks Plastic Toy Cart Polar Fleece Blanket Radio Flyer Wagon Recipe for Marriage Robes Rocking Chair Rocking Horse Round Bookends Silver and Brass Album Small Shelf w/o Pegs Small Wall Shelf Soft Scultured Name Special Friend Doll Sports Bank Sports Bean Bag Step Stools Swing Bin Hamper Storem Table and Chairs 3 Drawer Plastic Box Towels Vanity Wh. Table/Chair Set Wine Cooler Wood Clock Wood Photo Frame Wood Treasure Chest Wood Name Furniture Storage / Toy Boxes Toys/Playthings Photo Albums/Frames Room Accessories Luggage/Backpacks Blankets/Robes/Towels Big Brother/Sister Gift Basket Sets New Items Grown-Up Gifts Graduation Baby Names Questions and Phone Orders Welcome 800-586-9278 Our Check Out is Secure " Wanted to let you know that we just loved the duffle bag that we ordered!" Toni C., Dallas, TX "I just received a step stool that I ordered for my niece's first birthday and it is beautiful!" Christina P., Stoneham, MA "I love the step stools! I order them for all my friends and have forwarded your website to so many." Michele K. , Chicago, Il Personalized Rocking Horse One of our most popular baby gifts, a classic rocking horse is a gift they'll love to keep. Rocking horse is available in white or natural with your choice of hand-painted designs. Personalized Baby Gifts are our specialty. All gifts are hand painted or monogrammed. They include: Baby Blankets Baby Robes Baby Albums & Frames Baby Furniture Step Stools Piggy Banks Rocking Horse Rocking Chairs Toy Boxes Growth Charts Wall Plaques Tables, Chairs Kids Furniture Luggage Mirrors and Clocks More Personalized Baby Gifts Personalized Gifts for Baby Unique Baby Gifts: Looking for a unique baby shower gift? How about a baby gift thats really different, something for a newborn baby or for babys first birthday? Unique baby gifts are hard to find. But you need not look any further, because when it comes to fabulous baby gifts, nothing is more special than our huge selection of hand painted, personalized baby gifts. Babies have been our specialty for more than 15 years. Experience has taught us what people want in a baby gift, whether they are looking for something for a baby shower, babys first birthday, Baptism, baby Christening gift, new baby gifts, Christmas, Hanukkah, or any other occasion. Not only do we offer the largest selection of personalized baby gifts on the Internet, but we also offer the finest. Our collection of personalized baby gifts range from hand painted, signed Artwork and Furniture pieces to Monogrammed Baby Blankets and Photo Albums and Baby Books. Most of the items we feature are done on the premises by our staff of professional artists. Others are hand crafted by artists and artisans from all over the country who specialize in their particular craft. Our unique line of baby gifts include hundreds of personalized gifts such as: Baby Books, Baby Keepsakes, Personalized Baby Blankets, Piggy Banks, Step Stools, Rocking Chairs, Baby Furniture, Park Bench, Rocking Horse, and a Harley Davidson Rocking Horse. Other baby gifts include Toy Boxes, Toy Chests, Clocks, Lamps, Tables, Chairs, Photo Albums, Photo Frames, Photo Collage Frames, Growth Charts, Baby Robes, Towels, Baby Gift Baskets, Toys, Dolls, Artwork, Wall Art, and Framed Wall Art. Plaques for baby include Name Plaques, Wall Plaques, and Wooden Name Plaques. You name it. Weve got it, whether its a gift for baby girl, gift for baby boy, gifts for twins, multiple births or baby shower gifts. Whatever it is, when it comes to personalized gifts for baby, youre sure to find something special at Neat Stuff. Baby Furniture: If you are expecting a baby of your own, you can enhance your baby's nursery dcor with our hand painted baby furniture and accent pieces, as most of the items featured here can be custom matched to your baby bedding or wall border. Give us a call to discuss the possibilities. Baby Registry: Be sure to include your baby nursery's custom design if you complete our Gift Registry. That way your design as well as your gifts of choice will be on file, so you will receive exactly what you want. Baby Names: For fun and for your convenience, we offer expectant parents a Free List of 1,000 Baby Names to ponder. Personalized Gifts for Kids Kid's Gifts: Our unique gift ideas are not just limited to baby. We also offer an extensive line of personalized gifts for kids. Perhaps youre looking for Birthday Gifts, Graduation Gifts, something for a Recital, Communion, Confirmation, Sweet 16, Bat or Bar Mitzvah. At Neat Stuff youre bound to find the perfect gift. Room Accessories: For their room, youll discover all the stuff kids love: Clocks, Mirrors, Luggage, Duffles, Jewelry Boxes, Clothes Trees, Photo Albums, Photo Frames, Piggy Banks, Towels, Robes, and Beach Towels. Wall Plaques: For the walls youll find Wall Plaques, Wall Shelves, Name Plaques, Letter Wall Plaques, and Wooden Name Plaques. Our collection of wall art includes personalized Framed Art and hand crafted Artwork. Toys: Fun stuff includes Toys, Dolls, Doll Furniture, Play Furniture, Wooden Toys, Soft Sculptured Toys, Educational Toys, Baby Grand Piano, Doll Carriage, Doll Cradle, Rocking Horse, Harley Davidson Rocking Horse, and Radio Flyer Walker Wagon. Kids Furniture: Looking for children's furniture? Our collection of kids furniture includes Toddler Beds, Twin Headboards, Tables, Chairs, Adirondack Chairs, a childs Vanity, Cheval Mirror, Chaise Lounge, Upholstered Chairs and Sofas, Bean Bag Chairs, and Rocking Chairs. Storage: What about storage and organizers? We offer a wonderful selection toy storage including Toy Chests, Toy Boxes, and Toy Carts. Shelves include Bookshelves and Wall Shelves. And for storage of all their little treasures, we offer personalized Storems, Attaches, Jewelry Boxes, Dress Up Trunks and Treasure Chests. Personalized Gifts for Grownups Looking for some unique gift ideas for that special grownup on your list? How about a Ceramic Envelope or a Mailbox to house their mail, a Ceramic House for a housewarming, or a hand painted Photo Album or Photo Frame for a wedding or anniversary gift. Other personalized gifts include Business Card Holders, Lipstick Cases, Note Holders, personalized Coffee Mugs, Popcorn Bowls, Bath Wraps, luxurious Robes, and hand painted Wine Coolers. Perhaps you would like something for yourself. We offer a large assortment of designs on Mailboxes, Keepsake Boxes for all your childrens treasures, personalized Checkbook Holders, even personalized Pill Boxes. Do you love golf or tennis? Then you might enjoy a personalized gift hand painted with a golf or tennis motif. Whether its for you or a loved one, youll find personalized gifts for every occasion at Neat Stuff Gifts. That includes birthday gifts, wedding gifts, anniversary gifts, corporate gifts, Mothers Day gifts, Fathers Day gifts, graduation gifts, teacher gifts, Christmas gifts, Hanukkah gifts, as well as some unique gift ideas for grandparents, bridal showers, vacations, and retirement. We hope you enjoy your shopping experience. If you have any questions or would like to place your order by phone, please call. Home - Furniture - Storage - Room Accessories - Toys - Albums/Frames Luggage/Backpacks - Blankets/Robes/Towels - Weddings/Anniversary - Graduation About Us - Designs - Colors - Ordering Instructions - Contact Info N E A T S T U F F G I F T S L L C . 7075 Flaccus Rd. Pittsburgh, Pennsylvania Tel: (800) 586-9278 (412) 766-1061 info@neatstuffgifts.com Last Updated on 06/28/05 Hours M-F 10:00AM-5:00PM Baby gifts, personalized baby gifts, hand painted baby and kids furniture, baby gift baskets, baby shower gifts, unique baby gifts, monogrammed baby gifts, Christening gifts Personalized Baby Gifts - Hand painted Baby and Kids Furniture -
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Best Buy - $25 Purse Gift Card - $25 Purse Gift Card ');}else {document.write('');}//-- Entire Site Electronics Cameras & Camcorders Computers Home Appliances Phones & Communications Office Products Music -Album Title -Artist -Song Movies -Title -Person Games Software Resources Birthday Best Buy Geek Squad Weddings Music Games Movies Purse Best Buy Global Gift Cards Product Info Our Price: $25.00 Free Shipping In Stock Usually ships in 1 business day Estimate arrival time . Store Availability Not Available Best Buy$25 Purse Gift Card Model: $25 Purse Gift Card Your mom, sister or friend will be thrilled to put this gift in her purse and go shopping at Best Buy. All Best Buy Gift Cards are shipped free of charge and are redeemable toward future in-store and online purchases. More Options Compare with products in this price range. About Us News Center Careers For Our Investors Business to Business Community Relations Store Pickup Returns & Exchanges Store Locator Weekly Ad Financing Offers Buy Gift Cards Check Gift Card Balance Best Buy Credit Card Affiliates Program Offer Sign-Up Rebates Warranties Service Plans PC Upgrades Repairs Replacement Parts Software End User License Agreement Car Home Entertainment Satellite Appliances Welcome . Please create an account or Sign in . Your Cart Contains 0 items Subtotal: $0.00 View Cart | Checkout Your Account Best Buy Credit Order Status Wish List Gift Cards Order Status Shipping Rates Returns Rebates Store Pickup Site Map Performance Plans Your California Privacy Rights Conditions of Use | Legal Policies | Privacy Policy Online prices and selection generally match our retail stores, but may vary. Prices and offers are subject to change. © 2003-2004 Best Buy. All rights reserved. For personal, noncommercial use only.
Birthday Gift
Gifts, unusual gifts, gifts for her, birthday gifts, presents, unique gifts and gift ideas at the lastminute.com Mobile site | Security | My account | Help Gifts and Gadgets You can't beat a summer in the UK . We do have our fair share of rain clouds, but when the sun is out we certainly make the most of it. Take a look at our outdoor essentials for everything you need to make this summer a good one, including garden and picnic accessories, picnic hampers and camping equipment Gifts keyword search: homepage_promo_component -- tab_title -- Categories... Unusual gifts Gift vouchers Boys' toys & games Gadgets & gizmos Electricals Inspiration for him Girls' stuff Flowers & plants Inspiration for her Romantic gifts Adult fun Hampers & chocs Beers, wine & spirits Experiences tab_title -- Feel-good gifts With our new range of feel-good gifts , lastminute.com has the ideal gift for the person who has everything. From saving an acre of rainforest to buying a goat for an African family, you'll be helping the less fortunate too. Feel-good gifts tab_title -- iPods and accessories Great prices on iPods, iPod accessories and more of this year's best MP3 players. iPods, accessories & more tab_title -- Best selling gifts under 20 tab_title -- Corporate orders If you're a looking for a unique way to promote your company or to reward your staff, lastminute.com can provide an excellent range of products. For more information or a quote, please email us . tab_title -- What's hot -- lastminute.com gift vouchers Apple iPod Nano - from only 139 Little Britain talking toys - Daffyd, Vicky Pollard, Lou & Andy - from 19.95 LCD and Plasma TVs from only 317 DV3300 digital camcorder - now with 57% off - 60 Star Wars Monopoly - start building your Empire - 24.99 Afternoon tea for two at the Ritz - the poshest cuppa in town - 70 Travel Cushtie - buy one get one free! - 9.95 Sporting memorabilia Please visit our sponsors: Win a Nikon D50 Digital SLR Camera Win a Sony DCR-PC55E - the World's Smallest MiniDV Camcorder Click here to rate your site experience Site map | How your contract is formed with lastminute.com | Terms & Conditions | Affiliates | Become a supplier | Investor relations | Accessibility Statement Help us to improve your lastminute.com - email bugs and technical problems . (Please note: we will not reply to emails sent to this address) Part of the lastminute.com group. UK Ireland France Belgique Nederland Deutschland Italia España Sverige Australia New Zealand Japan USA lastminute.com , travelocity.com , travel4less.com , travelselect.com , medhotels.com , holidayhotels.com , onlinetravel.com deckchair.com , bargainholidays.com , ifyouski.com , exhilaration.co.uk , travelstore.com Travel UK | Voyage FR | Reise DE | Viaggio IT | Viaje ES | Reis NL | Resa SE | Travel AU | Travel NZ | Travel JAP | Voyage BE Search site : Skip navigation links Home Latest offers USA city breaks Days out under £20 Hot holiday deals Win a 4* Toronto trip Travel Flights Hotels Holidays Worldwide holidays Summer sun -- Winter sun City breaks Eurostar deals Ski holidays Cruises Car hire Ferry Trains Travel insurance Excursions Going out Theatre tickets Restaurants Concert tickets Days & nights out Sports tickets Weekends Cinema & DVD Nights in Dating Gift ideas Gifts & gadgets Unusual gifts Experiences Health & beauty More Auctions Mobile & TV Casino & poker Lotto tickets Sports betting Bingo Diet & fitness CDs and Books Credit card Money --
Birthday Gifts for Mom
Gifts for Dads, Birthday Gifts for Dad, Dad Gifts, Gifts for Fathers, Gift for Dad Home | How to Reach Us | Shipping Info | Show Order | Email -- Occasion -- Retirement Gifts 40th & 50th Anniversary Gifts Mother's Day Gifts Father's Day Gifts Grandparents Day Gifts Gifts for Grandma Gifts for Grandpa Birthday Gifts for Mom Birthday Gifts for Dad General Birthday Gifts Gifts for Seniors -- Product Type -- Books for Seniors Videos for Seniors Games for Seniors Large Print Music option value="household---mobility.html"Senior Household Products Low Vision Products -- Person -- Grandma Gifts Grandpa Gifts General Senior Gifts Dad Gifts Mom Gifts Retirement Gifts Low Vision Products Gifts for Nana Gift for Grandma,Gift for Grandma, Grandma Gifts, Birthday Gifts for Grandma Gifts for Great Grandmothers, Gift for Great Grandma, Great Grandma Gifts Gift for Nana, Gifts for Nana, Nana Gifts, Nana Gift Ideas, Gift for Nana Gifts for Grandpa, Grandpa Gifts, Gift for Great Grandpa & Birthday Gifts for Grandpa, Gift for Grandpa Gifts for Mom, Birthday Gifts for Mom, Gifts for Mothers, Gift for Mom Gifts for Dads, Birthday Gifts for Dad, Dad Gifts, Gifts for Fathers, Gift for Dad Gifts for Seniors, Gifts for Senior Citizens, Gift Ideas for Seniors, Birthday Gifts for Seniors Large Print Books for Seniors, Videos for Seniors & Large Print Music Games for Seniors, Games for the Elderly, Puzzles for Seniors, Low Vision Games Gifts for Seniors, Gifts for the Elderly & Products for Seniors for Around the House Gifts for Grandparents, Grandparent Poems, Gift for Grandparents, Gifts for New Grandparents Low Vision Products, Large Print Books,Talking Products, Products for the Visually Impaired, Talking Gifts 50th Wedding Anniversary Gifts, Golden Wedding Anniversary Gifts, 40th Anniversary Gifts, 50th Anniversary Gift Ideas Contact Senior Store CLEARANCE CENTER Seniorstore Shipping & Info Search Shopping Cart Complete Gift Ideas List Customer Support Hours 315-536-2088 Mon-Fri. 9:00 A.M.-4:00 P.M. Eastern Time Home Gifts for Dads, Birthday Gifts for Dad, Dad Gifts, Gifts for Fathers, Gift for Dad Gifts for Dads, Birthday Gifts for Dad, Dad Gifts, Gifts for Fathers, Gift for Dad These are unique and special gifts for dad: dad birthday gifts, gifts for Dads and love you dad gift ideas. We have a unique selection of birthday gift for dad, and other gifts for dad. Birthday Gift for Dad: Birthday Newspaper Birthday gift or Father's day gift for dad Gifts for Dads who are Grandpas! Gift for grandpa Games for Dad Gift for Dad Practical Gifts for Older Dads Gift for dad Beanbag Lap Desk Gift idea for dad Use of this site constitutes your acceptance of these Terms of Use . 1998-2005 Seniorstore.com TM All rights reserved. Thanks for shopping at Seniorstore.com ~ Home of the finest gifts for seniors including birthday gifts for seniors, low vision products, products for the visually impaired, 50th wedding anniversary gifts, gifts for grandma, gifts for grandpa, gifts for nana, gifts for great grandma, gifts for great grandpa, gifts for mom, gifts for dad.~ Gifts for Dads, Birthday Gifts for Dad, Dad Gifts, Gifts for Fathers, Gift for Dad
Gift Taxes If you
Estate and Gift Taxes Home | Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom | Site Map | Español | Help Search for... within: IRS Site Forms & Publications Advanced Search Tips for successful searching Home Businesses Charities & Non-Profits Corporations International Businesses Partnerships Small Bus/Self-Employed Farmers Industries/Professions International Taxpayers Small Business Workshop Small Business Products Online Classroom Partners & Stakeholders Join Mailing List State Links Electronic Services More Topics . . Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions Taxpayer Advocate Where To File Estate and Gift Taxes If you give someone money or property during your life, you may be subject to federal gift tax. The money and property you own when you die (your estate) may be subject to federal estate tax. The purpose of this web page is to give you a general understanding of when these taxes apply and when they do not. It explains how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed. News and Events: Federal Transfer Certificates (International) Estate and Gift has received many questions about Federal Transfer Certificates (regarding international issues). For instructions about obtaining transfer certificates, contact: I.R.S. Estate Tax Group 1114 International Programs SBSE; SE:S:SP:IN:T1 1111 Constitution Ave., N.W.; LE-4435 Washington, DC 20224. For questions about transfer certificates or about the estate and gift taxation of nonresidents of the United States, use (202) 874-1660. For all other estate and gift taxation questions, use (800) 829-1040. The annual exclusion for gifts made in 2004 and 2005 will remain at $11,000. Form 706 for dates of death occurring in 2004 is now available. The instructions (which include rate schedules) may be found at the "Forms and Publications" link, below. There are few significant changes to Form 706 from the 2002 version. The one change that will impact all filers is the reduction in the allowable State Death Tax Credit to 50% of the amount computed under IRC §2011(b). Note : The credit is repealed for decedents dying in 2005 and later years. NOTE regarding Extensions of Time to File/Pay U.S. Estate Tax (Form 4768, Forms and Publications link, below). Some errors are being made regarding completion and filing of this form. Be sure to file the second page and to fill in the decedent's name and social security number. Important information for Form 709/709A: Time for filing clarification : Page 4 of the instructions for Form 709 states (Under When to File ) that "...you must file the 2003 Form 709 on or after January 1...). It may not be clear, but this means that returns should not be filed until January 1 through the due date of the year following the year in which the gift is made. In other words, any gifts made in 2004 will not be due (and cannot be processed) until after December 31, 2004. Individuals who make certain qualifying gifts are required to file Form 709, United States Gift Tax Return. The 2003 version and instructions are now available at the "Forms and Publications" link, below. Notice - Form 709-A is Now Obsolete. Form 709-A, United States Short Form Gift Tax Return, is now obsolete and should not be filed. All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return . -- 21-OCT-2003. In other news: Form 709 has been modified for the 2004 filing season (for gifts made in 2003). Click "Forms and Publications" below for the new form and instructions (which includes the rate schedule). If you are filing a request for an extension of time to file an estate or gift tax return, remember that the request must go to the Cincinnati Service Center (see the address, below), even if you file your income or other tax returns elsewhere. Links Introduction Estate Tax Gift Tax 2002 Tax Changes Frequently Asked Questions Forms and Publications Related Links Where to File and Contact Information Disaster Assistance Links FEMA (Federal Emergency Management Agency) SBA (Small Business Administration) Estate and Gift Taxes Introduction No Tax Owed Most gifts are not subject to the gift tax and most estates are not subject to the estate tax. (Only about 2% of all estates are subject to the estate tax). For example, there is usually no tax if you make a gift to your spouse or a qualified charity or if your estate goes to your spouse or qualified charity at your death. If you make a gift to someone else, the gift tax does not apply until the value of the gifts you give that person is more than the annual exclusion for the year. Even if tax applies to your gifts or your estate, it may be eliminated by the Unified Credit , refer to Publication 950 , Introduction to Estate and Gift Taxes. No Return Needed Generally, you do not need to file a gift tax return unless you give someone, other than your spouse, money or property worth more than the annual exclusion ($11,000 in 2002, 2003, 2004 and 2005) for that year. Although a return may be required, no actual gift tax will become payable until the cumulative lifetime taxable gifts exceed the applicable exclusion amount. The donor is primarily responsible for the payment of the Gift Tax. An estate tax return generally will not be needed unless the estate is worth more than the applicable exclusion amount ($1,000,000 for 2002) for the year of death. This amount is shown in the section under Unified Credit . To reemphasize: Most relatively simple estates (cash, publicly traded securities, small amounts of other, easily valued assets and no special deductions or elections or jointly held property) with a total value under $1,000,000 and a date of death in 2002 or 2003 and $1,500,000 and a date of death in 2004 or 2005 do not require the filing of an estate tax return. No Tax on the Person Receiving your Gift or Estate The person who receives your gift or your estate generally will not have to pay any gift tax or estate tax because of it. In addition, that person will not have to pay income tax on the value of the gift or inheritance received. NOTE: There are some technical applications for "Income in Respect of Decedent" under §691 that will have to be considered for income earned but not otherwise taxed prior to the date of death. No Income Tax Deduction Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 950 , Introduction to Estate and Gift Taxes. Unified Credit A credit is an amount that eliminates or reduces tax. The unified credit applies to both the gift tax and the estate tax. You must subtract the unified credit from any gift tax that you owe. Any unified credit you use against your gift tax in one year reduces the amount of credit that you can use against your gift tax in a later year. The total amount used against your gift tax reduces the credit available to use against your estate tax. In 2001, the unified credit was $220,550, which eliminated taxes on a total of $675,000 (applicable exclusion amount) of taxable gifts and taxable estate. These amounts were increased for gifts made, and for estates of decedents dying, after 2001. The following shows the unified credit and the applicable exclusion amount for the calendar year in which a gift is made or a decedent dies. For Gift Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800 and the Applicable Exclusion Amount is $1,000,000. For Gift Tax Purposes in years 2004 and 2005 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2004 and 2005 the Unified Credit is $555,800 and the Applicable Exclusion Amount is $1,500,000. For Gift Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $780,800 and the Applicable Exclusion Amount is $2,000,000. For Gift Tax Purposes in year 2009 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in year 2009 the Unified Credit is $1,455,800 and the Applicable Exclusion Amount is $3,500,000. Estate Tax Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate less allowable deductions. Gross Estate Your gross estate includes the value of all property in which you had an interest at the time of death. Your gross estate also will include the following. Life insurance proceeds payable to your estate or, if you owned the policy, to your heirs. The value of certain annuities payable to your estate or your heirs. The value of certain property you transferred within 3 years before your death. Trusts or other interests established by you or others in which you have certain powers. Taxable Estate The allowable deductions used in determining your taxable estate include: 1) Funeral expenses paid out of your estate, 2) Debts you owed at the time of death, and 3) The marital deduction (generally, the value of the property that passes from your estate to your surviving spouse). For additional information, refer to Instructions for Form 706 . Gift Tax The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced interest loan, you may be making a gift. The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions). Gifts to your spouse. Gifts to a political organization for its use. Gifts to qualified charities (a deduction is available for these amounts). Annual Exclusion A separate annual exclusion applies to each person to whom you make a gift. For 2002, 2003, 2004 and 2005, the annual exclusion is $11,000. Therefore, you generally can give up to $11,000 each to any number of people in 2002, 2003, 2004 and 2005 and none of the gifts will be taxable. If you are married, both you and your spouse can separately give up to $11,000 to the same person in 2002, 2003, 2004 or 2005 without making a taxable gift. If one of you gives more than $11,000 to a person in any one of these years, refer to gift splitting in Publication 950 , Introduction to Estate and Gift Taxes. Gifts to individuals are not deductible on the donor's income tax returns. Related Links Legal Information Institute Thomas.gov (Legislative Information Site) Where to File and Contact Information Use the below mailing address for all tax forms filed at the Cincinnati Service Center including Estate and Gift tax returns: Internal Revenue Service Cincinnati, OH 45999 To mail FedEx packages, please use the following street address: Internal Revenue Service 201 W. Rivercenter Blvd Covington, KY 41011 For questions about return accounts and extensions only, (no tax law questions) call: 1-866-699-4083. Many general estate and gift tax law questions can still be answered by calling: 1-800-829-1040. You may also find many answers to your questions by visiting Forms and Publications . Caution: DO NOT submit tax related questions below. If you have a tax question that was not answered here or by checking Frequently Asked Questions, above, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. We will not respond to tax related inquiries submitted on this page. If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax web site, please contact us by clicking here: CONTACT ESTATE AND GIFT TAX . We will not be able to respond to your email , but will consider it when making improvements or additions to this site. Contact Us | IRS Privacy Policy